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All Journal Journal of Artificial Intelligence and Digital Business PASCIDEV: Pasundan Social Science Development Jurnal Ilmiah Ekonomi dan Manajemen
Eddy Purnairawan
Sekolah Tinggi Ilmu Ekonomi Kalpataru
Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Social Sciences Other

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Pengaruh Current Ratio, Net Profit Margin, Total Aset Turnover Terhadap Pertumbuhan Laba Perusahaan Beverages and Food Di Bursa Efek Indonesia Eddy Purnairawan
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 1 No. 3 (2023): November
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v1i3.248

Abstract

The background of this research is to measure the success of a company based on financial performance with the aim that readers can know about the extent of analysis of the influence of Current Ratio (CR), Net Profit Margin (NPM), Total Asset Turnover (TAT) variables on profit growth. Data was obtained using purposive sampling with the following criteria: (1) manufacturing companies listed on the Indonesia Stock Exchange (BEI) and consistently existed during the study period (2008 to 2012); (2) 6 similar manufacturing companies out of a total of 16 companies; (3) the company did not experience losses. The analysis results show that the data used in this study have met the requirements because there is no auto correlation. The regression analysis results show that the variables Current Ratio, NetProfit Margin, Total Asset either simultaneously or partially have a significant effect on profit growth. Therefore, the researcher would like to suggest that the company that the researcher studied and for other companies can increase profits every year and improve their financial performance.
Development of a Smart Quality Assurance Framework Based on Forensic Audit 5.0 with Artificial Intelligence Support to Enhance Internal Quality Assurance Systems in Higher Education: Alignment with Permendiktisaintek No. 39 of 2025 Ali Mutaufiq; Mizwar Anwar; Diana Purnamasari; Vonny Novera; Eddy Purnairawan; Desti Kumala
Pasundan Social Science Development Vol. 6 No. 2 (2026): Pasundan Social Science Development (PASCIDEV)
Publisher : Doctoral Program of Social Science Pasundan University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/pascidev.v6i2.383

Abstract

The promulgation of the Ministry of Higher Education, Science, and Technology Regulation (Permendiktisaintek) No. 39 of 2025 institutes a systemic transformation in the governance and quality assurance paradigms of Indonesian Higher Education Institutions (HEIs). By simplifying accreditation tiers into a streamlined categorical system, decentralizing curriculum design to accommodate flexible pathways such as the Recognition of Prior Learning (RPL), and mandating absolute data integration with the national Higher Education Database (PD Dikti), the regulatory framework demands an unprecedented level of institutional agility, accountability, and data veracity. However, empirical observations indicate that traditional Internal Quality Assurance Systems (SPMI) are structurally constrained by analog workflows, fragmented data architectures, and retroactive evaluation methodologies that fail to pre-emptively mitigate compliance deviations. This comprehensive research report proposes the conceptualization and implementation of a Smart Quality Assurance (SQA) Framework, fundamentally anchored in the principles of Forensic Audit 5.0 and augmented by Artificial Intelligence (AI). The proposed framework integrates real-time continuous auditing mechanisms, machine learning-driven anomaly detection utilizing Classification and Regression Tree (CART) algorithms, and blockchain-based immutable ledgers to transform the standard Penetapan, Pelaksanaan, Evaluasi, Pengendalian, dan Peningkatan (PPEPP) cycle into a proactive, predictive, and strategically aligned digital ecosystem. By leveraging real-time data analytics and Explainable AI (XAI) such as SHapley Additive exPlanations (SHAP), the SQA framework addresses inherent vulnerabilities in academic governance, demonstrating empirical potential to reduce processing latency by up to 73% while enhancing data accuracy by 89%. The findings conclusively suggest that adopting AI-driven forensic auditing not only guarantees rigid compliance with the National Standards for Higher Education (SN Dikti) but also provides a scalable, ethically governed pathway for institutions to achieve the coveted "Terakreditasi Unggul" (Excellent Accreditation) status, thereby fostering global academic competitiveness and sustainable institutional resilience.
Evaluasi Kinerja Keuangan Melalui Pendekatan Rasio Likuiditas dan Profitabilitas pada PT Zyrexindo Mandiri Buana Tbk. Periode 2020-2024 Muhammad Nur Wakhid; Welly Yulianto; Eddy Purnairawan
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.13727

Abstract

Kinerja keuangan merupakan salah satu indikator penting untuk menilai kemampuan perusahaan dalam memenuhi kewajiban jangka pendek serta menghasilkan laba melalui sumber daya yang dimiliki. Penelitian ini bertujuan mengevaluasi kinerja keuangan PT Zyrexindo Mandiri Buana Tbk periode 2020–2024 melalui pendekatan rasio likuiditas dan profitabilitas. Penelitian menggunakan metode deskriptif kuantitatif dengan data sekunder berupa laporan keuangan perusahaan selama lima tahun. Analisis dilakukan menggunakan Current Ratio (CR), Quick Ratio (QR), Return on Assets (ROA), dan Return on Equity (ROE), kemudian hasilnya dibandingkan dengan standar industri. Hasil penelitian menunjukkan bahwa rata-rata Current Ratio sebesar 242% berada di atas standar industri 200%, sehingga kemampuan perusahaan memenuhi kewajiban jangka pendek secara keseluruhan tergolong baik. Namun, rata-rata Quick Ratio sebesar 115% masih berada di bawah standar industri 150%. Pada aspek profitabilitas, rata-rata ROA sebesar 15% dan ROE sebesar 29% juga berada di bawah standar industri masing-masing 30% dan 40%, disertai kecenderungan penurunan hingga 2024. Temuan ini mengimplikasikan perlunya peningkatan efisiensi pengelolaan aset, modal, persediaan, dan biaya operasional untuk memperbaiki profitabilitas perusahaan.
Menguji Transparansi Laporan Keuangan Melalui Kinerja Likuiditas dan Profitabilitas Pada PT. Bank Sinarmas Tbk Tetty Silaen; Eddy Purnairawan; Rudy Rahwana
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.13779

Abstract

Transparansi laporan keuangan merupakan aspek penting dalam menjaga kepercayaan pemangku kepentingan, terutama pada industri perbankan yang sangat bergantung pada keandalan informasi keuangan. Penelitian ini bertujuan menganalisis kinerja likuiditas dan profitabilitas serta menilai transparansi laporan keuangan PT Bank Sinarmas Tbk selama periode 2020–2024. Penelitian menggunakan metode deskriptif dengan pendekatan kuantitatif dan memanfaatkan data sekunder berupa laporan keuangan tahunan perusahaan. Analisis likuiditas dilakukan melalui Current Ratio dan Cash Ratio, sedangkan profitabilitas diukur menggunakan Net Profit Margin (NPM) dan Return on Assets (ROA), kemudian hasilnya dibandingkan dengan standar industri yang digunakan dalam penelitian. Hasil penelitian menunjukkan bahwa likuiditas mengalami fluktuasi dan belum mencapai standar industri, dengan Current Ratio berada pada rentang 1,15%–16,96% dan Cash Ratio 19,40%–42,30%. Profitabilitas juga berfluktuasi; NPM berkisar 3,53%–16,91% dan ROA 0,14%–0,67%, seluruhnya masih di bawah standar industri. Meskipun demikian, transparansi laporan keuangan dinilai cukup baik karena perusahaan secara konsisten menyajikan dan mempublikasikan laporan keuangan yang telah diaudit. Temuan ini mengimplikasikan perlunya peningkatan pengelolaan likuiditas, efisiensi aset, dan profitabilitas tanpa mengurangi konsistensi serta keterbukaan pelaporan keuangan.
Eksplorasi Transparansi Finansial Berbasis Rasio Keuangan pada PT. Sumber Alfaria Trijaya Tbk Sri Sapitri; Eddy Purnairawan; Ghita Freshilia
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.13780

Abstract

Transparansi finansial merupakan aspek penting dalam memberikan informasi yang dapat dipercaya kepada investor dan pemangku kepentingan mengenai kondisi perusahaan. Rasio keuangan dapat digunakan untuk mengeksplorasi transparansi tersebut melalui gambaran profitabilitas dan likuiditas perusahaan. Penelitian ini bertujuan mengeksplorasi transparansi finansial berbasis rasio keuangan pada PT Sumber Alfaria Trijaya Tbk selama periode 2019–2023. Penelitian menggunakan pendekatan kuantitatif dengan metode deskriptif dan memanfaatkan data sekunder berupa laporan keuangan tahunan perusahaan. Analisis dilakukan menggunakan Net Profit Margin (NPM), Return on Equity (ROE), Current Ratio, dan Cash Ratio, kemudian hasilnya dibandingkan antarperiode dan dengan standar industri. Hasil penelitian menunjukkan bahwa profitabilitas mengalami penurunan pada 2020, tetapi meningkat pada periode berikutnya, dengan rata-rata NPM sebesar 2,31% dan ROE sebesar 20,09%. Likuiditas juga berfluktuasi, dengan rata-rata Current Ratio sebesar 95,59% dan Cash Ratio sebesar 24,08%. Meskipun rata-rata rasio masih berada di bawah standar industri, perusahaan tetap mampu mempertahankan pertumbuhan laba, stabilitas operasional, dan pemenuhan kewajiban jangka pendek. Implikasinya, konsistensi penyajian rasio keuangan dapat mendukung transparansi dan meningkatkan kualitas informasi bagi pemangku kepentingan.
Co-Authors Ali Mutaufiq Desti Kumala Ghita Freshilia Mizwar Anwar Muhammad Nur Wakhid Purnamasari, Diana Rudy Rahwana Sri Sapitri Tetty Silaen Vonny Novera Welly Yulianto