Meilanie Tri Pratiwi
Universitas Muhammadiyah Bandung

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Pengaruh Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF) dan Financing to Deposit Ratio (FDR) Terhadap Profitabilitas pada Bank Umum Syariah yang Terdaftar dalam Statistik Perbankan Syariah OJK Periode 2020–2024 Meilanie Tri Pratiwi; Fadlillah Ramadhan; Dini Nurhandayani; Kylla Almira Rahma Fadzillah; Alfiana
Indonesia Economic Journal Vol. 2 No. 1 (2026): JANUARI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/s04js580

Abstract

This study aims to determine and analyze the effect of the Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), and Financing to Deposit Ratio (FDR) on Profitability in Islamic Commercial Banks registered with the Financial Services Authority (OJK) for the 2020-2024 period. Profitability in this study uses the Return on Assets (ROA) ratio. The population used in this study was 14 Islamic Commercial Banks and a sample of 6 samples was taken using a purposive sampling method. Data analysis techniques used in this study were the results of the model selection test, the results of the panel data regression model estimation, the results of the classical assumption test, and the results of the hypothesis test. The results of the analysis from the tests that have been carried out indicate that the Capital Adequacy Ratio (CAR) affects Return on Assets (ROA), Non-Performing Financing (NPF) does not affect Return on Assets (ROA), and the Financing to Deposit Ratio (FDR) affects Return on Assets (ROA). Meanwhile, the results of simultaneous testing showed that the Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), and Financing to Deposit Ratio (FDR) had an effect on Return on Assets (ROA).  
Pengaruh Gross Profit Margin (GPM) Dan Debt To Equity Ratio (DER) Terhadap Return On Assets (ROA)  Pada Perusahaan Industri Batubara Yang Terdaftar Di BEI Periode 2020-2024 Fadlillah Ramadhan; Meilanie Tri Pratiwi; Kylla Almira Rahma Fadzillah; Dini Nurhandayani; Alfiana Alfiana
Indonesia Economic Journal Vol. 2 No. 1 (2026): JANUARI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/rcmbhw33

Abstract

This study aims to examine the effect of Gross Profit Margin (GPM) and Debt to Equity Ratio (DER) on Return on Assets (ROA) of coal industry companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This study applies a quantitative approach with a descriptive research design. The data used are secondary data obtained from annual financial statements and analyzed using panel data regression. Based on the model selection results using the Chow test and Hausman test, the Random Effect Model was selected as the best estimation model. The results show that partially GPM has a positive and significant effect on ROA, while DER has a negative and significant effect on ROA. Simultaneously, GPM and DER have a significant effect on ROA. The R-squared value of 0.653058 indicates that GPM and DER explain 65.31% of the variation in ROA, while the remaining variation is explained by other variables outside the model. This study is expected to provide empirical evidence in analyzing profitability performance in coal industry companies.
Analisis Efektivitas Manajemen Risiko Valuta Asing terhadap Profitabilitas PT Garuda Indonesia (Persero) Tbk (2020-2024) Meilanie Tri Pratiwi; Asep Saepuloh; Muhamad Dzikry Raynan; Perwito Perwito
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 1 (2026): JANUARI-MARET
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/4046d349

Abstract

The development of international capital flows has driven an increase in corporate involvement in cross-border transactions using foreign currencies, thereby creating exchange rate fluctuation risks. PT Garuda Indonesia (Persero) Tbk, as an airline company operating internationally, has a high level of foreign exchange exposure, particularly in operational costs and liabilities dominated by the US dollar. This study aims to analyze the effectiveness of foreign exchange risk management on the profitability of PT Garuda Indonesia (Persero) Tbk during the 2020–2024 period. The study uses a descriptive quantitative approach with secondary data sourced from the Bank Indonesia middle exchange rate and PT Garuda Indonesia (Persero) Tbk's annual reports. Foreign exchange risk is measured through the ratio of exchange rate gains (losses) to operating profit, while profitability is measured using Return on Assets (ROA). Research results show that the foreign exchange risk faced by companies is significant and impacts financial performance. The effectiveness of foreign exchange risk management shows varying results from year to year. Company profitability, measured using ROA, also experiences fluctuations. Descriptively, there is a correlation between the effectiveness of foreign exchange risk management and company profitability, although profitability is also influenced by factors other than exchange rate risk.