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All Journal Jurnal Mirai Management Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) Primanomics : Jurnal Ekonomi & Bisnis EQIEN - JURNAL EKONOMI DAN BISNIS JURNAL MAKRO MANAJEMEN Competitive Jurnal Akuntansi dan Keuangan JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Bilancia : Jurnal Ilmiah Akuntansi Jurnal Mantik ACCOUNTHIK : Journal of Accounting and Finance Jurnal Riset Terapan Akuntansi EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Ilmu Manajemen Profitability Jurnal Mandala Pengabdian Masyarakat Jurnal Terapan Manajemen dan Bisnis Jurnal Ilmiah Wahana Pendidikan Bima Journal : Business, Management and Accounting Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Jurnal Pemberdayaan Ekonomi dan Masyarakat Jurnal Cendekia Ilmiah Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Balance: Jurnal Ekonomi Jurnal Akuntansi dan Bisnis Krisnadwipayana
Irvan Yoga Pardistya
Universitas Singaperbangsa Karawang
Religion Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Operating Expenses Ratio (OER) and Total Asset Turnover (TATO) to Return on Assets (ROA) Putri, Reyningrum Camilda; Pardistya, Irvan Yoga; Liana, Siska
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 4 (2026): May 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i4.9360

Abstract

This quantitative study investigates the "profitless growth" phenomenon to empirically examine the financial determinants of profitability within the food and beverage manufacturing subsector. Specifically, the research analyzes the extent to which the Operating Expense Ratio (OER) and Total Asset Turnover (TATO) impact Return on Assets (ROA). The study relies on secondary data derived from 13 companies listed on the Indonesia Stock Exchange (IDX), covering an observation period from 2014 to 2024. Data processing was executed using IBM SPSS Statistics software through a multiple linear regression model. The empirical results reveal that OER exerts a significant positive influence on ROA (Sig < 0.001), indicating that operational expenditures in this sector function as productive investments rather than mere costs. Similarly, TATO demonstrates a significant positive impact (Sig = 0.049), confirming that efficient asset utilization is crucial for maximizing earnings. Furthermore, the simultaneous analysis confirms that these independent variables collectively affect profitability, accounting for 62.5% of the variance in ROA ( = 0.625). These findings highlight the critical importance of synergizing strategic operational spending with aggressive asset rotation to sustain corporate profitability amidst economic volatility.
Pengaruh Pendapatan Orang Tua dan Gaya Hidup Terhadap Pengelolaan Keuangan Mahasiswa Manajemen Universitas Singaperbangsa Karawang Melinda; Irvan Yoga Pardistya
Primanomics : Jurnal Ekonomi & Bisnis Vol. 22 No. 3 (2024): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : LPPM Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v22i3.3106

Abstract

This study aims to understand how students' parents' income and lifestyle influence their ability to manage personal finances. The focus of this research is students majoring in Management, considering that they are expected to have basic knowledge of financial management. This study uses a quantitative approach to collect data. The sample of students who were still actively receiving questionnaires was 65 students. The population in the study were Management students class 2021-2023 at the Faculty of Economics and Business. Using the Proportional Random Sampling method as a sampling method using data analyzed using the Multiple Regression Analysis test and t test and F test. From the results of the analysis, the author obtained the results of multiple linear regression analysis and obtained the equation Y = 9.673 + 0.490X1 + 0.034X2, which means that financial management (Y) is influenced by parents' income (X1) and lifestyle (X2). In synthesis, the results of the analysis show that every 1 unit increase in parental income will improve financial management by 0.490 units, while every 1 unit increase in lifestyle will increase financial management by 0.034 units. From the results of the t test, the influence of parental income on financial management is significant, with a significance level of 0.006 and a calculated t value of 2.863 which is greater than the critical value of 1.998. On the other hand, Lifestyle does not influence Financial Management, with a significance level of 0.829 which is greater than the general significance level and a calculated t value of 0.217 which is less than the critical value of 1.998. In the F Test results, the calculated f value was 5.338 which was greater than the table f value of 2.39. It is proven that H03 is rejected and H3 is accepted. Therefore, it is concluded that the influence of parental income (X1) and lifestyle (X2) has an influence on financial management (Y).
Co-Authors Afandi, Ryan Fitra Agriani, Tia Nenes Ahnaf Taqiy Robbani Amalia, Rizqi Angga Sanita Putra Anita Nurcahyani Aqila, Salfa Ardhya Fauzah Fardhyanti Arthalya, Delta Aryani, Vera Yunita Cahyaningrum, Hana Debora, Selvy Friscila Fajari Fauzan Hasibuan Fanani, Winda Atikah Gusganda Suria Manda Hasinta Putri Heikal M. Zakaria Helfi, Yudi Indah Laily Hilmi Jati, Lintang Permata Julia Ameliani Kholida Atiyatul Maula Kurniawan, Dion Liya Megawati Maharani Fira Maharani, Fira Mansyur, Maulana Maula, Kholida Atiyatul Melinda Nayu Maemunah Nuralifah, Eva Amalia Nurul Amalia Ramdan Piantara, Seia Piantara Putri Lestari, Diva Putri Yulianti Putri, Reyningrum Camilda Rinka Az- Zahra Septiani Ananda Putri Sesilia Meilani Setiyaji, Dwi Krisna Raga Sharon Purba , Nico Shofi Hadyanti Kurnia Siska Liana Suhono Suhono, Suhono Syamsul Huda Tjitrayudha, Marcel Ugy Alamsyah Prawira Widiyanto, Ariq Farhan Wiguna, Wiguna Wirman . Zar’in, Qirsa Zahrota