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p-Index From 2021 - 2026
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This Author published in this journals
All Journal Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management Danadyaksa: Post Modern Economy Journal
Wasti Reviandani
Universitas Muhammadiyah Gresik, Gresik, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect of Capital Structure, Operational Efficiency, and Sales Growth on the Financial Performance of Food and Beverage Manufacturing Companies Listed on the Indonesia Stock Exchange During the 2020–2024 Period Nadhifatul Sherlya Putri; Wasti Reviandani
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.733

Abstract

This study aims to examine the effect of capital structure, operational efficiency, and sales growth on the financial performance of manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. This research employs a quantitative approach using secondary data obtained from the annual financial statements of the sampled companies. The research population consists of all manufacturing companies in the food and beverage subsector listed on the IDX, with the sample selected through purposive sampling, resulting in 31 companies. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 25. The results indicate that capital structure does not have a significant effect on the financial performance of the companies. Operational efficiency also does not show a significant effect on financial performance, although it exhibits a positive relationship. In addition, sales growth does not have a significant effect on the financial performance of food and beverage manufacturing companies during the observation period. These findings suggest that improvements in financial performance are not solely determined by funding structure, operational cost efficiency, or sales growth, but are also influenced by other factors such as cost management, business strategy, and prevailing economic conditions.
The Effect of Capital Structure, Operational Efficiency, and Sales Growth on the Financial Performance of Food and Beverage Manufacturing Companies Listed on the Indonesia Stock Exchange During the 2020–2024 Period Nadhifatul Sherlya Putri; Wasti Reviandani
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.733

Abstract

This study aims to examine the effect of capital structure, operational efficiency, and sales growth on the financial performance of manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. This research employs a quantitative approach using secondary data obtained from the annual financial statements of the sampled companies. The research population consists of all manufacturing companies in the food and beverage subsector listed on the IDX, with the sample selected through purposive sampling, resulting in 31 companies. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 25. The results indicate that capital structure does not have a significant effect on the financial performance of the companies. Operational efficiency also does not show a significant effect on financial performance, although it exhibits a positive relationship. In addition, sales growth does not have a significant effect on the financial performance of food and beverage manufacturing companies during the observation period. These findings suggest that improvements in financial performance are not solely determined by funding structure, operational cost efficiency, or sales growth, but are also influenced by other factors such as cost management, business strategy, and prevailing economic conditions.
Analysis of Financial Management in Micro and Small Enterprises in Gresik Regency Wasti Reviandani
Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69965/danadyaksa.v4i1.307

Abstract

This study discusses the analysis of financial management in micro and small enterprises in Gresik Regency. The purpose of this study is to determine and analyze financial management in Micro and Small Enterprises (MSMEs) in Gresik Regency, identify the obstacles faced, and provide strategic recommendations to improve the effectiveness of financial management. The research method uses a descriptive qualitative method. Data analysis techniques used include data reduction, data presentation, and drawing conclusions to produce systematic interpretations. The results of this study indicate that the financial management of MSMEs in Gresik Regency is still simple and does not comply with good accounting standards. The main obstacles include low financial understanding, a lack of systematic record keeping, and the lack of separation between personal and business finances. Therefore, increasing financial literacy, human resource competency, and the use of financial technology are important strategies in improving the quality of financial management.
Co-Authors Nadhifatul Sherlya Putri