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ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR SEBELUM DAN SESUDAH IPO TAHUN 2021 YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA SEKTOR MAKANAN DAN MINUMAN Widivandavin, Yohanes Elya Phisston; Subagyo, Herry; Oktoriza, Linda Ayu; Setyahuni, Suhita Whini
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/r3d89s13

Abstract

Penelitian ini bertujuan untuk menganalisis perbedaan kinerja keuangan perusahaan sektor makanan dan minuman yang melakukan Initial Public Offering (IPO) pada tahun 2021 di Bursa Efek Indonesia. Kinerja keuangan diukur menggunakan delapan rasio, meliputi rasio likuiditas (Current Ratio, Quick Ratio), solvabilitas (Debt to Equity Ratio, Debt to Asset Ratio), aktivitas (Total Asset Turnover, Working Capital Turnover), dan profitabilitas (Return on Assets, Net Profit Margin). Pendekatan kuantitatif digunakan dengan analisis statistik deskriptif dan uji beda Paired Sample t-Test terhadap data keuangan sebelum dan sesudah IPO.Hasil penelitian menunjukkan bahwa IPO berdampak signifikan terhadap rasio solvabilitas dan aktivitas, namun tidak terhadap rasio likuiditas dan profitabilitas. Hal ini mengindikasikan bahwa IPO dapat meningkatkan efisiensi operasional dan mengubah struktur modal, namun belum secara langsung meningkatkan laba perusahaan.Temuan ini memberikan kontribusi empiris dalam mengkaji dampak IPO terhadap kinerja keuangan, serta dapat dijadikan referensi bagi investor, analis, dan manajemen perusahaan dalam pengambilan keputusan strategis terkait pendanaan dan ekspansi bisnis.  
Determinants of Financial Management Behavior: Financial Literacy, E-wallet Use, and Lifestyle Ika Rahma Aulia; Almira Santi Samasta; Diana Puspitasari; Suhita Whini Setyahuni
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9293

Abstract

This study examines the influence of financial literacy, e-wallet usage, and lifestyle on financial management among undergraduate students of Management Program at Dian Nuswantoro University, based on the knowledge-behavior gap among Gen Z who actively use fintech but have low savings practices. The objective of the study is to analyze the causal relationship between these three variables using a quantitative explanatory approach with the PLS-SEM method. The population includes 1,617 active students in semesters 3-7 who have taken financial management courses and e-wallet users, with a sample of 178 respondents through purposive sampling. The instrument in the form of a Likert 1-5 questionnaire (15 indicators) was analyzed with SmartPLS 4 through validity tests (loading factor >0.7, AVE >0.5), reliability (CR >0.7), and bootstrapping hypothesis of 5000 subsamples. The results showed a significant positive influence on: financial literacy (β=0.377, p=0.000), lifestyle (β=0.286, p=0.006), e-wallet (β=0.204, p=0.010), with R²=0.584. The conclusion recommends the integration of e-wallet literacy into the curriculum to improve students' financial discipline.
Nilai Perusahaan pada Industri Consumer Non-Cyclicals: Peran Profitabilitas, Leverage, dan Ukuran Perusahaan Periode 2021-2024 Priskila Septyan Anggriyani; Andhika Ryan Priyatam; Dian Prawitasari; Vicky Oktavia; Suhita Whini Setyahuni
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 1 (2026): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i1.10334

Abstract

This study aims to examine the factors influencing firm value in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Using a quantitative approach, the analysis is conducted on 100 observations obtained from 25 selected companies. Firm value is assessed using Tobin’s Q, while the independent variables consist of profitability measured by Return on Assets (ROA), leverage proxied by the Debt to Equity Ratio (DER), and firm size calculated as the natural logarithm of total assets. The empirical results indicate that profitability and leverage individually exert a positive and significant effect on firm value, whereas firm size does not show a significant influence. Nevertheless, simultaneous testing validates that these three predictors collectively have a significant impact. These findings highlight that internal financial metrics, specifically profit efficiency and debt strategy, are crucial drivers of firm valuation. This research aims to provide investors with a comprehensive overview to evaluate a company's profitability and leverage prior to making investment decisions.
ANALISIS CORPORATE SOCIAL RESPONSIBILITY,PROFITABILITAS,STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023 Fauziah, Annisa Rizky; Safitri , Maria; Prawitasri, Dian; Setyahuni, Suhita Whini
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 4 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i4.4420

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility (CSR), profitabilitas (ROA), dan struktur modal (DER) terhadap nilai perusahaan (PBV) pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia selama periode 2019–2023. Penelitian ini menggunakan pendekatan kuantitatif dengan metode purposive sampling, sehingga diperoleh 29 perusahaan perbankan. Metode analisis yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa CSR berpengaruh negatif dan signifikan terhadap nilai perusahaan, yang mengindikasikan bahwa peningkatan pengungkapan CSR tidak selalu meningkatkan nilai perusahaan di sektor perbankan. Sementara itu, profitabilitas (ROA) dan struktur modal (DER) berpengaruh positif dan signifikan terhadap nilai perusahaan. Temuan ini mendukung Signaling Theory, di mana ROA dan DER menjadi sinyal penting bagi investor, sementara CSR belum menjadi pertimbangan utama dalam keputusan investasi di industri perbankan.
Eksplorasi Peran Mediasi Pembelian Impulsif pada Pengaruh Persepsi Harga, Fear Of Missing Out (FOMO), dan Literasi Keuangan terhadap Pengelolaan Keuangan Generasi Z User Tiktok Shop Nadya Febrianti Prayogi; Ariati Anomsari; Almira Santi Samasta; Suhita Whini Setyahuni
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i3.11319

Abstract

This study explores the mediating role of impulsive buying on the influence of price perception, Fear Of Missing Out (FOMO), and financial literacy on the financial management of Gen Z TikTok Shop Users at Dian Nuswantoro University. With the results of a descriptive quantitative approach of 122 respondents, using non-probability sampling techniques specifically purposive sampling and snowball sampling, it was found that price perception and FOMO were proven to have a significant positive effect and thus play a strong role in increasing impulsive behavior. Conversely, financial literacy had a significant negative effect, low financial literacy encouraged unplanned spending to increase. Impulsive buying was proven to mediate the relationship between the influence of price perception, Fear Of Missing Out (FOMO), and financial literacy on individual financial management. The results of the study support the need for the reach of objects and variables related to the financial management of the younger generation on various digital platforms.
Analisis Pengaruh Faktor Fundamental dan Makroekonomi terhadap Harga Saham Subsektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia periode tahun 2020-2024 dengan Inflasi sebagai Variabel Moderasi Dina Destia Laila Safitri; Pradana Jati Kusuma; Suhita Whini Setyahuni; Rudi Kurniawan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i1.10989

Abstract

This study examines the effect of fundamental factors (ROA, DER, CR, PBV, EPS) and macroeconomic factors (exchange rates, interest rates) on stock prices of food and beverage companies listed on the Indonesia Stock Exchange during 2020–2024, with inflation as a moderating variable. Using a quantitative approach and secondary data from financial statements and macroeconomic sources, the sample comprises 20 companies (100 observations). Results show that EPS and PBV have a positive and significant effect on stock prices, while ROA, DER, CR, exchange rates, and interest rates are not significant. Inflation moderates the relationship between ROA and PBV with stock prices, but not for other variables. The findings indicate that profitability and market valuation are the main factors considered by investors, while inflation plays a selective role.
Co-Authors , Herry Subagyo Abdus Salam, Abdus Adelia Rifa Sabila Adelina Citradewi Adryan, Ravi Nuki Agus Prayitno Agus Triyani Agus Triyani Ahmad Reza Ali, Luthfi Gosan Alif, Atiqullah Muhammad Almira Santi Samasta Almira Santi Samasta Ana Kadarningsih Ana Kadarningsih Kadarningsih Anak Agung Istri Sri Wiadnyani Anandyaningsih Risnika Putri Andhika Ryan Priyatam Ariati Anomsari Asteria Gupita Asyhar, Siti Adinda Amelia Nisa Awanis Linati Haziroh Azizah, Fatkhiyatul Bagas Setiawan, Bagas Bara Zaretta Bara Zaretta Chasanah, Amalia Nur D, Khoirul Anam Avif Damar, Haunan Dayinta Lalita Kisin Dian Prawitasari Diana Aqmala Diana Puspitasari Dimas Prasetyo Dina Destia Laila Safitri Edna Iyyana Mizkiya Fakhmi Zakaria Farlin Nabila Mawarni Fatah Nur Abdul Aziz Fatkhiyatul Azizah Fauziah, Annisa Rizky Feni Nola, Ekta Rossivea Fiki Durrotul Makwuna Galuh Tri Pratiwi Handhany, Melsanda Farelya Herry Subagyo Ifada Retno Ekaningrum Ika Rahma Aulia Ikhsan Bagaskoro Inka Putri, Debi Lovinta Ischaq, Maulana Istiqomah, Luthfiyyah Joni Prayogi Khanifah Khanifah Khanza Monica Salsabila Kiryanto Kiryanto Kisin, Dayinta Lalita Kurniawan, Maulana Bintang Arie Kusuma, Pradana Jati Lenni Yovita Luklu’un Aula Mahmud Mahmud Mahmud Mahmud Maria Safitri Masitha Fahmi Wardhani Meilana Chorisa Nuraini Melianti, Vanni Melina Putri Rusmawati Mirza Elysia, Tia Sonia Mochammad Eric S.W Muhammad Fajar Khoiruddin Muhammad Reza Putra Kurniawan Mujib, Miftachul Mutiara Zahra Herawati Nadya Febrianti Prayogi Nanda Adhi Purusa Nastalin, Arnetta Fadilla Naufal Nurrohmat Nor Hadi Nurwijayanti Oktavia, Vicky Oktoriza, Linda Ayu Pradana Jati Kusuma Pradana Jati Kusuma Pramesti, Tia Prawitasari, Dian Prawitasri, Dian Priskila Septyan Anggriyani Puji Purwatiningsih, Aris Purwatiningsih, Aris Rifan Fauzi Salasi Rissa Anandita RR Wulan Indri Widiar RR Wulan Indri Widiar Rudi Kurniawan Rudi Kurniawan Safa Aulia Safina Pribadi Makna Safitri , Maria Safitri, Maria Salsabila, Denaya Bethary Salsabila, Hida Mona Salsabilla Putri Samasta, Almira Santi Setiawan, Aries Sri Retnoningsih Susanto, Andito Wibisono Putra Syafira, Atina Nur Azumi Syahputri, Naesila Yulyana Saskia Vicky Oktavia Wibowo, Mochammad Eric Suryakencana Widiar, RR Wulan Indri Widivandavin, Yohanes Elya Phisston Wulan Budi Astuti Yovita, Lenni Zakaria, Fakhmi Zhafira, Aqila Azza