Supatmin
Program Studi Manajemen, Universitas Pamulang

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Pengaruh Struktur Modal Dan Solvabilitas Terhadap Profitabilitas Studi Empiris Pada Perusahaan Sektor Pertambangan Haninda; Supatmin
Paraduta : Jurnal Ekonomi dan Ilmu-Ilmu Sosial Vol 4 No 2 (2026): Juni
Publisher : Universitas Madako Tolitoli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56630/paraduta.v4i2.1738

Abstract

This study aims to examine the effect of capital structure measured by the Debt-to-Equity Ratio and solvency measured by the Debt-to-Asset Ratio on profitability measured by Return on Assets in mining sector companies listed on the Indonesia Stock Exchange for the period 2021–2025. This study employs a quantitative associative research design using panel data regression with the Random Effect Model REM selected through the Chow, Hausman, and Lagrange Multiplier tests. The findings reveal that DER has a positive and significant effect on ROA, while DAR has no significant effect on ROA. Simultaneously, both variables significantly affect ROA. These results suggest that optimal use of debt in the capital structure can improve profitability through the tax shield mechanism, while solvency alone does not consistently determine profitability due to the capital-intensive and commodity-price-sensitive nature of the mining industry.
Analisis Pengaruh Sales Growth Dan Asset Turnover Terhadap Profit Growth Pada Perusahaan Pertambangan: Studi Empiris Menggunakan Regresi Data Panel Ahmad Rifki Muharram; Supatmin
Paraduta : Jurnal Ekonomi dan Ilmu-Ilmu Sosial Vol 4 No 2 (2026): Juni
Publisher : Universitas Madako Tolitoli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56630/paraduta.v4i2.1739

Abstract

This study aims to examine the effect of Sales Growth and Asset Turnover on Profit Growth in mining companies listed on the Indonesia Stock Exchange during the 2021–2025 period. A quantitative approach was employed using panel data regression with the Random Effect Model (REM) selected through the Chow, Hausman, and Lagrange Multiplier tests. The findings reveal that Sales Growth has a significant positive effect on Profit Growth, while Asset Turnover has no significant effect. Simultaneously, both variables significantly influence Profit Growth, with the model explaining approximately 23% of the variation in Profit Growth. These results suggest that revenue expansion is the primary driver of profit growth in the mining sector, whereas asset efficiency alone does not directly translate into higher profits due to the capital-intensive nature of the industry
Pemaknaan Literasi Keuangan Digital oleh Bendahara Sekolah: Studi Etnografi di Era Digitalisasi Administrasi Pendidikan Dina Novita; Eko Cahyadi; Supatmin
Paraduta : Jurnal Ekonomi dan Ilmu-Ilmu Sosial Vol 4 No 2 (2026): Juni
Publisher : Universitas Madako Tolitoli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56630/paraduta.v4i2.1769

Abstract

This study examines how school treasurers make meaning of digital financial literacy amid the accelerating digitalization of educational administration in Indonesia. School treasurers occupy a strategic position in the public financial accountability chain within the education sector; yet, an in-depth understanding of how they actively construct, negotiate, and live digital financial literacy in their everyday work routines remains severely limited in existing scholarship. Employing an ethnographic approach over ten months across seven public schools spanning elementary, junior, and senior high levels in Banten and West Java provinces, data were collected through intensive participant observation, in-depth interviews with 21 school treasurers, and analysis of financial administrative documents. Findings reveal that school treasurers' meaning-making of digital financial literacy is multilayered and dynamic: it is simultaneously constructed as a bureaucratic compliance burden, a source of professional identity uncertainty, an instrument of self-empowerment, and a collective practice within solidarity networks among fellow treasurers. This research develops a contextually grounded, agency-based framework for understanding digital financial literacy that transcends the deficit model dominating current training programs, while offering evidence-based policy recommendations for more responsive and sustainable capacity-development programs targeting school treasurers.