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All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Budimas : Jurnal Pengabdian Masyarakat Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Ijtimā`iyya: Journal of Muslim Society Research Jurnal Ilmiah Keuangan Akuntansi Bisnis Indonesian Journal of Shariah and Justice JIPkM Jurnal Cendekia Ilmiah Green Economics: International Journal of Islamic and Economic Education Wiranomika
Suprihati
ITB AAS INDONESIA SURAKARTA
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH PROFITBILITAS, LIKUIDITAS, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFDAT DI BURSA EFEK INDONESIA TAHUN 2019-2021 Santi Kurnia Rahayuning Tyas; Muhammad Hasan Ma’ruf; Suprihati Suprihati
JURNAL WIRANOMIKA Vol. 4 No. 2 (2025): Wiranomika
Publisher : STIE Wijaya Mulya

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

Abstract

The purpose of this study was to determine the effect of profitability, liquidity, and capital structure on firm value. The population in this study are all issuers which are manufacturing companies in the consumer goods industry sector that are listed on the Indonesia Stock Exchange in 2019 – 2021. The sampling technique used the purposive sampling method so that 66 samples were obtained. The type of research used is quantitative research using secondary data. The analysis technique used in this study uses multiple regression analysis. The results of this study indicate that profitability has a positive effect on firm value, liquidity has a negative effect on firm value, and capital structure has a positive effect on firm value. Keywords : Firm Value, Profitability, Liquidity, Capital Structure
ANALYSIS OF THE EFFECTIVENESS AND EFFICIENCY OF THE REGIONAL REVENUE AND EXPENDITURE BUDGET AT THE SALATIGA CITY REGIONAL REVENUE AND EXPENDITURE MANAGEMENT AGENCY (BPKPD) FOR THE YEARS 2021–2024 Sidiq Herlambang Nugroho; Wikan Budi Utami; Suprihati Suprihati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.19914

Abstract

This study aims to analyze the effectiveness and efficiency of the Regional Revenue and Expenditure Budget (APBD) at the Regional Financial and Revenue Management Agency (BPKPD) of Salatiga City during the period 2021–2024. The research method used is descriptive with a quantitative approach. The data used are secondary data in the form of Budget Realization Reports (LRA) obtained from BPKPD of Salatiga City. Data collection was carried out using documentation methods, while data analysis techniques included variance analysis, regional financial independence ratio, effectiveness ratio of Regional Original Revenue (PAD), and expenditure efficiency ratio. The results of the study indicate that the revenue variance during the observation period is consistently positive, meaning that the realization of revenue exceeds the budgeted target. The regional financial independence ratio ranges from 43.93% to 52.54%, indicating a fairly independent category. The effectiveness ratio of PAD shows a very effective performance, as all values exceed 100%. Meanwhile, the expenditure variance shows negative values, indicating that actual expenditures are lower than the budget, resulting in budget savings. The expenditure efficiency ratio ranges from 89.06% to 93.64%, which indicates that the management of regional expenditures is efficient. In conclusion, the financial performance of the APBD management at BPKPD of Salatiga City during the period 2021–2024 can be categorized as good. However, improvements are still needed, particularly in enhancing regional financial independence to reduce reliance on central government transfers
Analisis Empiris Pengaruh ROA, Arus Kas Operasional, dan Laba Bersih terhadap Kinerja Saham 10 Perusahaan IDX selama Tahun 2021–2023 Yudha Panji Wijayanto; Suprihati Suprihati; Rukmini Rukmini; Budiyono Budiyono
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.20003

Abstract

This study investigates the empirical effect of Return on Assets (ROA), Operating Cash Flow, and Net Income on Stock Returns of companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research is motivated by the phenomenon of extreme stock price volatility observed in this timeframe. The population comprises all IDX-listed firms, with purposive sampling resulting in 10 companies observed over three years. Multiple linear regression analysis was conducted using SPSS software. The results reveal that ROA has a positive and significant effect on Stock Returns, with a significance value of 0.042. In contrast, Operating Cash Flow and Net Income do not show significant effects within the model. The Adjusted R-Square value of 0.347 indicates that the independent variables explain 34.7% of the variation in Stock Returns, while the remaining proportion is influenced by other factors outside the model. These findings highlight the importance of profitability indicators, particularly ROA, in explaining stock performance during periods of market volatility.
THE INFLUENCE OF FINANCIAL LITERACY, FINANCIAL EFFICACY, AND INVESTMENT KNOWLEDGE ON INVESTMENT INTEREST IN THE CAPITAL MARKET AMONG STUDENTS OF THE FACULTY OF ECONOMICS AND BUSINESS, AAS INDONESIA BUSINESS TECHNOLOGY INSTITUTE Dela Setiarini; Suprihati; Agus Subekti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.20200

Abstract

This study aims to analyze the influence of financial literacy, financial efficacy, and investment knowledge on investment interest in the capital market among students of the Faculty of Economics and Business, AAS Indonesia Institute of Business Technology. This study used a quantitative method with a sample of 88 respondents and a sampling technique using Slovin. The data analysis technique used was multiple linear regression with the help of the SPSS program. The results showed that investment knowledge influenced investment interest, while financial literacy and financial efficacy did not. Simultaneously, the three independent variables influenced the dependent variable, namely investment interest. Thus, it can be concluded that the most dominant factor influencing investment interest is investment knowledge.
PENGARUH MOTIVASI KERJA DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA KARYAWAN PADA PT BUDI KARYA MAJU Budiyono; Suprihati
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 1 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i1.19469

Abstract

Effectiveness and efficiency are requirements for all organisations, in which human resource management plays a key role. Well-managed human resources will support the achievement of organisational goals. In this case, job satisfaction is a determining factor that increases employee enthusiasm, morale, discipline, and performance. This study aims to analyse the influence of work motivation and work environment on employee satisfaction at PT Bud Karya Maju. Using a saturated sampling method on 50 respondents and multiple linear regression analysis, the results of the study prove that work motivation and environment have a positive and significant influence on job satisfaction. Keywords : employee job satisfaction, work environment, and work motivation
Implementasi Sistem Siskeudes, Akuntabilitas, dan Transparansi Terhadap Kualitas Laporan Keuangan Desa: Studi Kasus di Desa se-Kecamatan Colomadu Hendarti Miftahul Jannah; Darmanto; Suprihati
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 5 No 1 (2026): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v5i1.157

Abstract

This study aims to examine the influence of the implementation of SISKEUDES, Accountability, and Transparency on the Quality of Village Financial Reports in Colomadu District. This study uses the sampling method used, which is purposive sampling, which is a sampling technique that gives an equal opportunity to every element (member) of a population to be selected as a sample member. The sample was reported by a total of 80 respondents. The respondents in this study are Village Apparatus and Regional Community Institutions in Colomadu District. This type of research is quantitative data sources, namely primary data. Based on the results of primary data processing with multiple linear regression analysis methods, the F-test and the t-test have been found that the SISKEUDES, Accountability, and Transparency variables have a significant effect on the Quality of Village Financial Reports.
Penilaian Kinerja Keuangan Berdasarkan Rasio Profitabilitas, Likuiditas, Solvabilitas dan Aktivitas: Studi Kasus Perusahaan Manufaktur Subsektor Makanan dan Minuman 2019-2023 Monica Mega; Maya Widyana Dewi; Suprihati
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 5 No 1 (2026): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v5i1.161

Abstract

This research aims to determine the influence of financial ratios on financial performance in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2019 - 2023 period. Net Profit Margin (NPM), Current Ratio (CR), Debt to Asset Ratio (DAR), Total Assets Turnover (TATO) as the independent variable and Return On Assets (ROA) as the dependent variable. The population of food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange (BEI) is 25 companies, which were then selected using a purposive sampling method and resulted in a sample of 15 companies. The data analysis techniques used in this research are Multiple Linear Regression Analysis, F Test, t Test and Coefficient of Determination Test. The results in this study show that Net Profit Margin (NPM), Debt to Asset Ratio (DAR), Total Assets Turnover (TATO) have an effect on financial performance while the Current Ratio (CR) has no effect on financial performance. Meanwhile, all independent variables simultaneously influence financial performance.
Beternak Ikan Lele dengan Metode Bergilir untuk Mendapatkan Penghasilan Rutin di Desa Palur Kecamatan Mojolaban Kabupaten Sujoharjo Darmanto; Suprihati; Budiyono; Basuki Sri Rahayu; Nunuk Herawati; Abdullah Zailani
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 8 No. 1 (2026): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v8i1.19150

Abstract

Pengabdian Masyarakat ini bertujuan untuk membantu peternak ikan lele, masyarakat desa Palur kecamatan mojolaban kab. Sukoharjo untuk dapat menerapkan metode beternak lele dengan berbeda umur untuk setiap kolam yang sering disebut metote beternak bergulir. Membantu peternak Lele untuk memperoleh pendapatan secara rutin tiap seminggu, dua minggu atau tiap bulan sesuai dengan keinginannya. Pengabdian ini dilakukan peternak lele dan/atau calon peternak Lele di desa Palur kecamatan Mojolaban kabupaten Sukoharjo jumlahnya 30 orang. Metode pengabdian yang dilakukan adalah ceramah, diskusi dan pendampingan. Ceramah dilakukan untuk memahami teori beternak dengan metode bergilir. Diskusi dilakukan untuk mendalami teori yang belum jelas disampaikan dengan ceramah. Pendampingan dilakukan untuk memastikan peternak dan/atau calon peternak Lele dapat menerapkan metode bergilir. Hasil pengabdian pada Masyarakat ini adalah masyarakat desa Palur kec. Mojolaban kabupaten Sukoharjo dapat menerapkan beternak Lele dengan metode bergilir, dapat memperoleh pendapatan secara rutin tiap minggu, tiap dua minggu atau tiap bulan, dapat meningkatkan efisiensi biaya dan efektifitas usaha beternak Lele. Kata Kunci: Beternak Lele, Metode Bergilir, Efisiensi biaya, Efektifitas usaha.
Efficiency and Effectiveness of Mandatory Spending in Regional Education Expenditure: A Case Study of Central Java Province (2019-2022) Eva Putri Larasati; Yuwita Ariessa Pravasanti; Suprihati Suprihati
Green Economics: International Journal of Islamic and Economic Education Vol. 2 No. 3 (2025): July: Green Economics: International Journal of Islamic and Economic Education
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/greeneconomics.v2i3.305

Abstract

This study aims to analyze the efficiency and effectiveness of the use of mandatory spending in the management of regional expenditure in the education sector in 35 districts/cities in Central Java Province for the 2019–2022 fiscal year. Mandatory spending is an obligation to allocate at least 20% of the APBD for education, as regulated in national regulations. Efficiency is measured by the Data Envelope Analysis (DEA) method using an output-oriented approach and Variable Return to Scale (VRS) assumptions, where an area is said to be efficient if its efficiency score = 1. Meanwhile, effectiveness is assessed based on the comparison of output and outcomes, and is said to be effective when it reaches a percentage of 90–100%. The results show that there is a disparity between regions. Only Klaten Regency and Semarang City have shown perfect efficiency for four consecutive years. However, none of the areas achieved perfect effectiveness throughout the study period. The COVID-19 pandemic has also affected the dynamics of education budget realization, which has an impact on achieving efficiency and effectiveness. These findings provide strategic implications for local governments in developing education budget policies that are more optimal and oriented towards improving the quality of human resources.  
Co-Authors Abdul Haris Romdhoni Abdullah Zailani Agus Subekti Arif Tri Bawanto Basuki Sri Rahayu Bianca Jaynet Ramadhani Budiyono Budiyono Budiyono Budiyono Budiyono Darmanto Dela Setiarini Desy Nur Pratiwi Diyah Kusmiyati Djoko Sigit Gunanto Dwiyana Cahyani Sara Pertiwi Eko Verdianto Ellen Milenia Erric Pamella Dhova Eva Putri Larasati Faizzatul Khasanah Firma Windi Aristi Fitria, Tira Nur Gita Wahyu.A.M Hadi Samanto Harun Santoso Hendarti Miftahul Jannah Iin Emy Prastiwi Ilya Farida Ismail Ali Ma'ruf Johny Subarkah Jumarni Jumarni Latifah Eka Putri LMS Kristiyanti LMS Kristiyanti LMS Kristiyanti, LMS LMS. Kristiyanti M. Hajir M. Hasan Ma'ruf Mahameru Rosy Rochmatullah Maya Widyana Dewi Monica Mega Muhammad Gunawan Setyadi Muhammad Hasan Ma’ruf Muhammad Sigit Frediyanto Muhammad Tho'in Muhammad Tho’in Muqorobin Muqorobin Nabila Hanan Zhafira Nia Putri Lestari Nina Purwitasari Ningsih, Suhesti Nunuk Herawati Nur Fatihatul Jannah Nur Leni Budi Febriani Pinaraswati, Sandra Oktaviana Rahmawati Rahmawati Reni Listyawati Retno Indar Dwi Dhevanti Rini Handayani Rita Noviani Rizky Diah Fitriani Rukmini Rukmini Rukmini Rukmini Santi Kurnia Rahayuning Tyas Sarah Rum Handayani SEKAR APRILIA FARKHAN Sidiq Herlambang Nugroho Silfia Oknita Puspitasari Sinta Risma Indriyani Siti Arifah Siti Mutmainah Siti Nurlaela Siti Nurlaela Sri Laksmi Pardanawati Sri Lestari Yuli Sri Lestari Yuli Prastyatini Sri Mulyani Sri Susilowati Sumadi Sumadi Tino Feri Efendi Tino Feri Irawan Wikan Budi Utami Yudha Panji Wijayanto Yulianti Anggrahini Dewi Yuwita Ariessa Pravasanti