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Pengaruh Inflasi Terhadap Profitabilitas Pada PT Garuda Indonesia Tbk. Periode 2020-2024 Gery, Mexano Hans; Rahim, Anwar; Rahayu, Sari
Jurnal Pustaka Aktiva (Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta) Vol 5 No 2 (2025): Jurnal Pustaka Aktiva (Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Va
Publisher : Pustaka Galeri Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55382/jurnalpustakaaktiva.v5i2.1752

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh inflasi terhadap profitabilitas yang diproksikan dengan Return on Equity (ROE) pada PT Garuda Indonesia (Persero) Tbk periode 2020–2024. Industri penerbangan merupakan sektor yang sangat sensitif terhadap dinamika makroekonomi, khususnya inflasi yang berdampak pada kenaikan biaya operasional seperti bahan bakar, perawatan pesawat, dan sewa armada. Periode penelitian dipilih karena merepresentasikan fase krisis dan pemulihan pascapandemi COVID-19 serta masa restrukturisasi keuangan perusahaan, sehingga menjadi konteks yang relevan untuk menguji ketahanan profitabilitas perusahaan terhadap tekanan inflasi. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan triwulanan perusahaan dan data inflasi nasional yang diperoleh dari Badan Pusat Statistik dan Bank Indonesia. Teknik analisis yang digunakan adalah regresi linear sederhana dengan uji parsial (uji t) serta koefisien determinasi (R²) untuk mengukur kekuatan hubungan antarvariabel. Hasil penelitian menunjukkan bahwa inflasi tidak berpengaruh signifikan terhadap ROE PT Garuda Indonesia selama periode penelitian. Hal ini dibuktikan dengan nilai t-hitung ?1,359 lebih kecil dari t-tabel 2,110 serta nilai signifikansi 0,190 > 0,05. Nilai Adjusted R Square sebesar 0,132 mengindikasikan bahwa variabel inflasi hanya mampu menjelaskan 13,2% variasi profitabilitas, sedangkan sisanya dipengaruhi faktor lain di luar model, seperti nilai tukar, harga avtur, struktur biaya, dan volume penumpang. Temuan ini menegaskan bahwa profitabilitas maskapai pada periode krisis dan pemulihan lebih dipengaruhi faktor internal dan kebijakan restrukturisasi dibandingkan tekanan inflasi. Penelitian ini berkontribusi memperkaya literatur kinerja keuangan sektor penerbangan serta menjadi dasar pertimbangan strategis bagi manajemen dan pemangku kebijakan dalam menjaga stabilitas profitabilitas di tengah ketidakpastian makroekonomi.
Evaluasi Spesifik Lokasi terhadap Kualitas Udara dan Tanah dalam Mendukung Keberlanjutan Pertanian di Desa Kebontunggul, Kecamatan Gondang, Kabupaten Mojokerto. Putra, Fajar Purwanto; Soesanto, Soesanto; Rahayu, Sari; Putra, Dimas Ganda Permana; Fitriyani, Zenita Afifah
Jurnal Penelitian Pertanian Terapan Vol 25 No 4 (2025)
Publisher : Politeknik Negeri Lampung.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/jppt.v25i4.4479

Abstract

Air quality and soil fertility are critical factors for sustaining agricultural productivity. This study, conducted in Kebontunggul Village from July to September 2025, evaluated ambient air quality and soil fertility at two distinct sites. Results indicated that major air pollutants such as SO₂, NO₂, O₃, and CO remained below permissible limits, suggesting relatively safe conditions, though variations in NH₃, Pb, and TSP highlight potential long-term risks requiring monitoring. Soil analysis revealed contrasting characteristics: Site 1 had low available phosphorus (4.20 mg/kg) but higher organic carbon (3.36%), while Site 2 showed higher phosphorus (7.24 mg/kg) yet lower organic carbon (2.85%). These findings underscore the need for site-specific management strategies, with organic inputs prioritized at Site 2 and phosphorus fertilization emphasized at Site 1 to enhance productivity while maintaining agricultural sustainability.
ANALISIS KELAYAKAN DAN STRATEGI PENGEMBANGAN USAHA IKAN LELE ASAP PADA UMKM DI KOTA BANDAR LAMPUNG: FEASIBILITY ANALYSIS AND DEVELOPMENT STRATEGY OF SMOKED CATFISH BUSINESS FOR MSMES IN BANDAR LAMPUNG CITY Witoko, Pindo; Rahayu, Sari; Mujahid, Muhammad; Lubis, Muhammad Zainuddin
Jurnal Teknologi Perikanan dan Kelautan Vol. 17 No. 1 (2026): FEBRUARY 2026
Publisher : Fakultas Perikanan dan Ilmu Kelautan, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24319/jtpk.17.139-150

Abstract

Catfish is the most widely cultivated freshwater fish in Lampung Province, thus having great potential as a raw material for processing businesses, utilized by the Mina Nusantara MSMEs (micro, small, and medium enterprises) in Bandar Lampung City, as the region with the highest GDP (gross domestic product per capita) contribution from the processing industry sector. Mina Nusantara MSMEs still face limitations in business management, capital, marketing, and development strategies. This study aims to analyze business feasibility and formulate a development strategy for the Mina Nusantara smoked catfish business. The business feasibility analysis used net present value (NPV), internal rate of return (IRR), net benefit-to-cost (B/C) ratio, gross benefit-to-cost (B/C) ratio, and payback period (PP). The development strategy was carried out through an analysis of internal and external factors using the IFE and EFE matrices, by mapping the business position in the IFE matrix, formulating strategies using SWOT, and determining strategic priorities using QSPM. The results of the feasibility analysis indicate that the Mina Nusantara smoked catfish business is viable for continued operation and expansion. The feasibility analysis yielded an NPV of 294,327,358 IDR, an IRR of 58.75%, a gross B/C ratio of 1.22, a net B/C ratio of 2.85, and a payback period of one year and five months. The most effective implementation of Mina Nusantara's business development strategy is to strengthen accounting and administrative systems and to develop human resource capabilities and digital technology to support access to financing, improve business performance, strengthen collaboration, and expand the supplier network.
Co-Authors A.A. Ketut Agung Cahyawan W admin admin, admin Agus Sunaryo Ahmad Maryudi Alwi Alwi Amiruddin Ketaren Amra, Ikbal Anggraini, Ajeng Ayu Awaludin, Dipa Teruna Azwardi Azwardi Bisjoe, Achmad Rizal Hak Deby Handayani Dewianawati, Dwi Diah Yudhawati Dimas Ganda Permana Putra Dorris Yadewani Efendi, Mohamad Johan Elly Sukmanasa Emma Soraya, Emma Fajar Purwanto, Fajar Fauzi Fauzi Fauzi, Ahmad Fauziah, Fenty Fauziah, Nadiatullah Tsuraya Firman Firman Fisher, Micah R. Fitriyani, Zenita Afifah Gusmayanti, Fitri Hastuti, Poppy Meilana Dian Hastuti, Poppy Meilina Dian Hastuti, Poppy Melina Dian Heriyanto Heriyanto Hutapea, Tumbur Palti Iis Mariam Ilmi, Sadidatul Indrianto, Dian Istiqomah, Inuk Wahyuni Iswahyu Pranawukir Kartika Imam Santoso Krott, Max Kurniati, Ikke L. Lisnawati Laraswati, Dwi Latifah, Ella Dewi Lestari, Dyah Aring Hepiana Lili Salfina Lina Novita, Lina Lukas Giessen, Lukas M. Husen, M. Mardiati Mardiati Marshal Imar Pratama Mella Narolita Mexano Hans Gery Mubarok, Ahmad Muh. Rizal Kurniawan Yunus MUHAMMAD HENDRA Muhammad Ilyas Muhammad Mujahid Muhammad Zainuddin Lubis Muzrifah, Risa Amalia Naimah, Alful Laili Nichy Oktaviani Niken Sakuntaladewi, Niken Nini, Nini Novi Rosanti Noviardy, Andrian Nuraeny, Eny Nurfadillah, Mursidah Nurhaedah Muin Nurtati Nurtati, Nurtati Nurul Yaqin Patria Nagara Perdana, Buyung Cahya Permana, Hendrik Pindo Witoko Putra, Fajar Purwanto Putra, Rahmadil Putri, Sissy Jania Rahim, Anwar Rahmawati, Erisma Dwi Reflianto, Reflianto Revita Yanuarsari Saddam, Muhammad Safardi, Safardi Sauri, R Supyan Sigita, Dwi Sembe Soesanto Soesanto Sumirat, Bugi Kabul Sutikno, Frendy syarpin, syarpin Syofria Meidona Tirtajaya, Arman Titing Suharti Tri Sulistyati Widyaningsih Trisninawati, Trisninawati Triyono, Andri Warta, Waska Wati, Henny Yanti Murni Yusnikusumah, Tri Rizkiana Zaki Zaki, Zaki