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Munawaroh, Azizatul
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Aerospace Engineering Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Neuroscience Social Sciences Other

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Pengaruh Modal Kerja dan Likuiditas Terhadap Profitabilitas Perusahaan Subsektor Makanan dan Minuman di BEI Tahun 2020-2024 Nafiah, Nida; Munawaroh, Azizatul
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.5450

Abstract

Perusahaan subsektor makanan dan minuman memegang peran strategis dalam memperkuat fundamental ekonomi nasional melalui ekspansi pasar, peningkatan nilai tambah, serta penyerapan tenaga kerja. Kontribusi sektor ini terhadap industri pengolahan nonmigas mencapai 38,42% pada 2021 dan meningkat menjadi 40,31% pada 2024, dengan sumbangan terhadap PDB nasional sebesar 6,92%, menunjukkan konsistensi peranannya dalam mendukung pertumbuhan ekonomi yang berkelanjutan. Di sisi lain, sektor ini juga menjadi kontributor utama dalam penyerapan tenaga kerja, mencapai 9,80 juta pekerja pada 2023, serta menarik investasi signifikan baik dari dalam negeri maupun asing. Namun, pasca pandemi COVID-19, perusahaan menghadapi tantangan dalam menjaga efisiensi operasional dan stabilitas profitabilitas akibat gangguan rantai pasok dan perubahan pola konsumsi. Modal kerja dan likuiditas menjadi dua faktor penting yang memengaruhi kelancaran operasional serta kemampuan perusahaan dalam mempertahankan profitabilitas. Penelitian ini menggunakan pendekatan kuantitatif asosiatif dengan analisis regresi linier berganda berbasis data panel pada 19 perusahaan subsektor makanan dan minuman di Bursa Efek Indonesia selama periode 2020–2024, dengan total 95 observasi. Hasil penelitian menunjukkan bahwa perputaran modal kerja berpengaruh positif namun tidak signifikan terhadap profitabilitas, sedangkan likuiditas berpengaruh negatif namun tidak signifikan. Temuan ini memberikan wawasan bagi investor dalam pengambilan keputusan investasi dan bagi manajemen perusahaan dalam evaluasi pengelolaan keuangan, menekankan pentingnya efisiensi operasional serta optimalisasi aset untuk meningkatkan kinerja profitabilitas. Penelitian ini diharapkan menjadi referensi bagi studi selanjutnya dengan variabel dan periode penelitian yang lebih luas.
The Influence of Leverage and Return on Assets (ROA) on Firm Value in State Owned Enterprises (SOES) Listed on the Indonesia Stock Exchange for the 2018–2024 Period Maghfiroh, Siti; Munawaroh, Azizatul
Eduvest - Journal of Universal Studies Vol. 5 No. 12 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i12.52473

Abstract

This research is motivated by the phenomenon of a mismatch between financial performance and company value in SOEs listed on the Indonesia Stock Exchange, where an increase in ROA is not always followed by an increase in market value, and high leverage is not always perceived negatively. This study aims to analyze the effect of return on assets (ROA) and leverage on the value of state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange for the 2018–2024 period, as examined in Pengaruh Leverage dan Return on Assets (ROA) terhadap Nilai Perusahaan pada Badan Usaha Milik Negara (BUMN) yang Terdaftar di Bursa Efek Indonesia Periode 2018–2024. The research method uses a quantitative approach with associative research design, purposive sampling techniques, and multiple linear regression analysis based on secondary data from the companies' financial statements. The results show that ROA has a negative and significant effect on company value, while leverage has a positive and significant effect. These findings indicate that profitability was not a positive signal for investors during the study period, while measured debt usage was perceived as an effective funding strategy. In conclusion, the value of SOEs is more influenced by funding structure than by operational profitability. The implications of this study emphasize the importance of optimal capital structure management, increased performance transparency, and more effective financial communication strategies so that company performance signals can be translated positively by the market.
Pengaruh Npf, Fdr, Dan Dewan Pengawas Syariah Terhadap Profitabilitas Bank Umum Syariah Zahra, Najwa Naa'imatu; Munawaroh, Azizatul
JURNAL MUHAMMADIYAH MANAJEMEN BISNIS Vol 7 No 1 (2026): Jurnal Muhammadiyah Manajemen Bisnis (JMMB)
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Sharia Supervisory Board (DPS) on the profitability of Islamic Commercial Banks in Indonesia for the period 2021–2024. The study uses a quantitative approach with panel data obtained from the annual financial reports of Islamic commercial banks. The analysis method used is panel data regression with a Random Effect Model (REM) processed using EViews 13.The partial test results show that NPF has a positive and significant effect on profitability, while FDR and DPS have a negative but insignificant effect on profitability. Simultaneously, NPF, FDR, and DPS have a significant effect on profitability. The coefficient of determination (R²) value of 0.202 indicates that 20% of the variation in profitability can be explained by NPF, FDR, and DPS, while the remaining 80% is influenced by other variables outside the research model. These findings indicate that financing quality plays an important role in determining the profitability of Islamic commercial banks, while liquidity and Islamic supervisory structure factors do not yet contribute significantly individually.
Co-Authors Ananto, Tri Anjani, Farida Corina D. S. Riantoputra Dwi Oktariani Fakhrurrozi Fakhrurrozi, Fakhrurrozi Gani, Nur Asni LESTARI, Rindu Ferdina Luqman Hakim Marpaung, Sally Bethesda Nafiah, Nida Nasrulloh Nasrulloh Priharta, Andry Ramadhan, Zulfikar Ramadhan, Zulfikar Siti Maghfiroh Sutanti sutanti sutanti Syuhadak, Syuhadak Zahra, Najwa Naa'imatu