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All Journal Banque Syar'i : Jurnal llmiah Perbankan Syariah International Journal of Economy, Education and Entrepreneurship (IJE3) Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Journal of Applied Business, Taxation and Economics Reseach Jurnal Bina Bangsa Ekonomika Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bussman Journal : Indonesian Journal of Business and Management Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial Jurnal Actual Organization Of Economic ( Jago-e)
Didin Rasyidin Wahyu
Universitas Bina Bangsa
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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Pengaruh Net Profit Margin (NPM) dan Earning Per Share (EPS) terhadap Return on Assets (RoA) pada Perusahaan Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2021-2025 Erlinda Fitri Handhayani; Didin Rasyidin Wahyu; Ombi Romli
Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial Vol. 4 No. 2 (2026): Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial Volume 4 Nomor 2 June - September
Publisher : PT PUSTAKA CENDEKIA GROUP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70292/pchukumsosial.v4i2.504

Abstract

Return On Assets (ROA) merupakan salah satu rasio profitabilitas yang digunakan untuk mengetahui kemampuan perusahaan dalam menghasilkan laba melalui pemanfaatan seluruh aset yang dimiliki. Pencapaian Return On Assets (ROA) dipengaruhi oleh berbagai faktor, di antaranya Net Profit Margin (NPM) dan Earning Per Share (EPS). Tujuan penelitian ini adalah untuk mengetahui pengaruh Net Profit Margin (NPM) dan Earning Per Share (EPS) terhadap Return On Assets (ROA) pada perusahaan sub sektor farmasi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2025. Penelitian ini menggunakan metode kuantitatif. Penentuan sampel dilakukan menggunakan teknik purposive sampling, sehingga diperoleh 8 perusahaan yang memenuhi kriteria penelitian dengan total 40 observasi selama lima tahun. Hasil penelitian menunjukkan bahwa secara parsial Net Profit Margin (NPM) berpengaruh signifikan terhadap Return On Assets (ROA), dibuktikan dengan nilai thitung lebih besar dari ttabel (4,938 > 2,0262) dengan signifikansi (0,000 < 0,05). Earning Per Share (EPS) secara parsial tidak berpengaruh signifikan terhadap Return On Assets (ROA), dibuktikan dengan nilai thitung lebih kecil dari ttabel (1,609 < 2,0262) dengan signifikansi (0,116 > 0,05). Secara simultan, Net Profit Margin (NPM) dan Earning Per Share (EPS) berpengaruh signifikan terhadap Return On Assets (ROA), dibuktikan dengan nilai Fhitung lebih besar dari Ftabel (14,765 > 3,25) dengan signifikansi (0,000 < 0,05). Nilai koefisien determinasi (R²) sebesar 0,444 menunjukkan bahwa ROA dapat dijelaskan oleh NPM dan EPS sebesar 44,4%, sedangkan sisanya 55,6% dipengaruhi oleh faktor lain di luar penelitian ini.
THE EFFECT OF EPS AND PBV ON SHARE PRICES IN BANKING COMPANIES LISTED ON THE IDX Nuri Maulida; Didin Rasyidin Wahyu; Ombi Romli
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 6 No. 2 (2026): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v6i2.504

Abstract

Stock prices reflect a company's value and are an important consideration for investors in making investment decisions. Earnings per share and price influence stock price movements relative to book value. This study was conducted on banking sector companies listed on the Indonesia Stock Exchange during the 2021–2025 period. The purpose of this study was to determine the effect of earnings per share and price-to-book value on stock prices, both partially and simultaneously, in banking sector companies listed on the Indonesia Stock Exchange during the 2021–2025 period. This study employed a quantitative method with an associative approach. The sample was selected using a purposive sampling technique, resulting in 7 companies with 35 observations. The data were analyzed using multiple linear regression, t-test, F-test, and the coefficient of determination. The results showed that earnings per share had a positive and significant effect on stock prices (t = 7.455; Sig. = 0.000). Price-to-book value also had a significant effect (t = 2.600; Sig. = 0.014). Simultaneously, both variables significantly affected stock prices (F = 32.797; Sig. = 0.000). The coefficient of determination (R² = 0.672) indicates that both variables can explain 67.2% of the variation in stock prices. In conclusion, earnings per share and price to book value have a positive and significant effect on stock prices, both partially and simultaneously, in banking sector companies listed on the Indonesia Stock Exchange during the 2021–2025 period.
THE EFFECT OF CURRENT RATIO (CR) AND DEBT TO EQUITY RATIO (DER) ON RETURN ON ASSETS (ROA) IN PROPERTY AND REAL ESTATE SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE PERIOD 2021-2025 Lesti Mutia; Didin Rasyidin Wahyu; Ombi Romli
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 6 No. 2 (2026): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v6i2.509

Abstract

Profitability is an important indicator for assessing a company's financial performance. Return on Assets (ROA) measures a company's ability to generate profits from its assets. This study analyzes the impact of the Current Ratio (CR) and Debt to Equity Ratio (DER) on ROA in property and real estate companies in Indonesia from 2021 to 2025. This study aims to find out the effect of the Current Ratio (CR) on Return on Assets (ROA), the effect of the Debt to Equity Ratio (DER) on Return on Assets (ROA), and the combined effect of CR and DER on ROA. This study uses a quantitative method and an associative approach. Secondary data were taken from the financial reports of property companies on the Indonesia Stock Exchange for the 2021–2025 period. Sampling was carried out using purposive sampling, and data analysis was carried out using multiple linear regression in SPSS. The research results show that the Current Ratio (CR) and Debt to Equity Ratio (DER) affect Return on Assets (ROA) in property and real estate sub-sector companies on the Indonesia Stock Exchange from 2021–2025. Based on the research results, it can be concluded that the Current Ratio (CR) and Debt to Equity Ratio (DER) are factors that influence Return on Assets (ROA). Therefore, companies need to maintain their liquidity levels and manage their capital structure optimally to boost profitability and support the company's financial performance.
THE EFFECT OF DER, SALES GROWTH ON ROA IN RETAIL COMPANIES LISTED ON THE IDX IN 2021-2025 Restu Permatasari; Didin Rasyidin Wahyu; Ombi Romli
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 6 No. 2 (2026): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v6i2.510

Abstract

ROA is used to measure efficiency, indicating how well a company utilizes its assets to generate net profit. This study aims to determine the effect of Debt-to-Equity Ratio (DER) and Sales Growth on Return on Assets (ROA) in retail companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. This study employs a quantitative research method. Quantitative research can be defined as a method grounded in the philosophy of positivism, used to study specific populations or samples; it involves data collection via research instruments and quantitative or statistical data analysis to describe phenomena and test established hypotheses. Purposive sampling was used as the sampling technique. Based on the established criteria, a sample of 9 companies was obtained. Secondary data were used, collected via the documentation method by accessing data from www.idx.co.id and www.idn.financial.com. The data analysis technique employed was quantitative research with a descriptive approach. The research results indicate that (H1) significant value = 0.000 < 0.05 then H1 was accepted and H0 rejected (H2) significant value = 0.012 < 0.05 then H2 was accepted and H0 rejected (H3) significant value = 0.000 < 0.05 or significant <0.05 andFcount > Ftable or Fcount = 24,660 and Ftable 0.000 then H3 is accepted and H0 is rejected. The study concludes that DER has a significant partial effect on ROA, and Sales Growth also has a partial effect on ROA. Furthermore, DER and Sales Growth collectively (simultaneously) have a significant effect on ROA.
INTERNAL CONTROL, ORGANIZATIONAL CULTURE, AND FRAUD PREVENTION IN FINANCIAL MANAGEMENT AT THE KIBIN COMMUNITY HEALTH CENTER UPT Nur Ferah; Didin Rasyidin Wahyu; Ombi Romli
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 6 No. 2 (2026): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v6i2.511

Abstract

Fraud prevention is an essential element in establishing accountable and transparent public financial governance. This study examined the relationship between internal control and organizational culture and fraud prevention in financial management at UPT Puskesmas Kibin, Serang Regency. A quantitative approach with an associative design was employed. The study involved all 40 employees responsible for financial management using a saturated sampling technique. Data were collected through a Likert-scale questionnaire and analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, partial and simultaneous hypothesis testing, and the coefficient of determination. The findings indicate that organizational culture has a positive and significant relationship with fraud prevention, whereas internal control does not demonstrate a significant partial relationship. Simultaneously, both variables explain 39.6% of the variation in fraud prevention. These findings emphasize the importance of strengthening organizational culture to improve integrity in public financial management.
Co-Authors Deshinta Maya Ende Erlinda Fitri Handhayani Fitriyani Fitriyani Herna Setiawati Iis Nurasiah Lesti Mutia Nur Ferah Nuri Maulida Ombi Romli Purwoko, Agus Restu Permatasari Rizki Nebula Triananda Putri