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PENGARUH PERPUTARAN MODAL KERJA, KEBIJAKAN PIUTANG DAN EFISIENSI OPERASIONAL TERHADAP UKURAN PERUSAHAAN PADA PT INDOFOOD CBP SUKSES MAKMUR TBK (ICBP) PERIODE 2015-2024 Linka Medialara; Dina Novita
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 3 No. 2 (2026): Maret
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v3i2.9076

Abstract

 This study aims to analyze the effect of Working Capital Turnover, Accounts Receivable Policy, and Operational Efficiency on Firm Size at PT Indofood CBP Sukses Makmur Tbk during the period 2015–2024. The research method employed is a descriptive quantitative method with an associative approach. The data used are secondary data in the form of annual financial statements, with the research sample consisting of statements of financial position and income statements during the research period. Data analysis techniques include classical assumption tests, multiple linear regression analysis, coefficient of determination, as well as hypothesis testing using the t-test and F-test. The results of the t-test indicate that Working Capital Turnover does not have a significant effect on Firm Size with a significance value of 0.198>0.05, and Accounts Receivable Policy also does not have a significant effect with a significance value of 0.927>0.05. Meanwhile, Operational Efficiency has a significant effect on Firm Size with a significance value of 0.000<0.05. The F-test results show that the three variables simultaneously have a significant effect on Firm Size with a significance value of 0.000<0.05. The R Square value of 0.978 and the Adjusted R Square value of 0.967 indicate that the regression model has a very high level of accuracy.  
PENGARUH KREDIT BERMASALAH DAN BIAYA OPERASIONAL TERHADAP RETURN ON ASSETS (ROA) PADA PT BANK NEGARA INDONESIA (PERSERO) TBK PERIODE 2014- 2023 Leni Lestiani; Dina Novita
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 3 (2026): Maret
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i3.9087

Abstract

 Perbankan merupakan suatu lembaga keuangan kepercayaan masyarakat yang memegang peranan penting dalam sistem perekonomian. Penelitian ini bertujuan untuk mengetahui pengaruh Kredit Bermasalah dan Biaya Operasional terhadap Return on Assets (ROA) pada PT Bank Negara Indonesia (Persero) Tbk selama periode 2014-2023. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis regresi linear berganda untuk mengetahui pengaruh antar variabel. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan tahunan Perusahaan. Metode analisis yang digunakan yaitu Uji Statistik Deskriptif, Uji Asumsi Klasik, Uji Regresi Linear Berganda, Uji Hipotesis, dan Uji Koefisien Determinasi. Hasil penelitian menunjukan bahwa secara parsial Kredit Bermasalah yang diproksikan dengan rasio Non Performing Loan/NPL tidak berpengaruh signifikan terhadap Return on Assets (ROA). Sementara itu Biaya Operasional yang diproksikan dengan rasio BOPO berpengaruh signifikan terhadap Return on Assets (ROA). Secara simultan, Kredit Bermasalah (Non Performing Loan/NPL) dan Biaya Operasional (BOPO) berpengaruh signifikan terhadap Return on Assets (ROA) pada PT Bank Negara Indonesia (Persero) Tbk.  
PENGARUH DIGITAL FINANCIAL LITERACY DAN GAYA HIDUP TERHADAP PERILAKU KEUANGAN MAHASISWA UNIVERSITAS PAMULANG DI TANGERANG SELATAN PERIODE 2020-2025 Marisa Nurhikmah; Dina Novita
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 2 (2026): MARET 2026
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i2.2207

Abstract

This study aims to analyze the effect of Digital Financial Literacy and Lifestyle on the Financial Behavior of students at Universitas Pamulang in South Tangerang. This research employed a quantitative approach using a survey method. The data were collected through questionnaires distributed to 100 student respondents as the research sample. The data analysis techniques included validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²) using SPSS version 30. The results showed that Digital Financial Literacy had a significant effect on students’ Financial Behavior, with a t-value of -3.278 and a significance value of 0.001 < 0.05. Lifestyle also had a significant effect on students’ Financial Behavior, with a t-value of -2.941 and a significance value of 0.004 < 0.05. Simultaneously, Digital Financial Literacy and Lifestyle had a significant effect on students’ Financial Behavior, with an F-value of 25.822 and a significance value of < 0.001 < 0.05. The coefficient of determination (R²) value of 0.347 indicates that 34.7% of the variation in students’ Financial Behavior can be explained by Digital Financial Literacy and Lifestyle, while the remaining 65.3% is influenced by other factors outside the research model.