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All Journal Jurnal Studi Manajemen Organisasi KEUNIS Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) Fokus Ekonomi Jurnal Dinamika Sosial Budaya Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Surya Abdimas Procuratio : Jurnal Ilmiah Manajemen SULTANIST: Jurnal Manajemen dan Keuangan Value: Jurnal Manajemen dan Akuntansi BISECER (Business Economic Entrepreneurship) Al-Kharaj: Journal of Islamic Economic and Business SOLUSI Jurnal Abdimas Pariwisata Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ekuilnomi Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Adbis : Jurnal Administrasi dan Bisnis Bisnis Net : Jurnal Ekonomi dan Bisnis LOSARI: Jurnal Pengabdian Kepada Masyarakat Journal of Social Responsibility Projects by Higher Education Forum Jurnal Abdi Masyarakat Indonesia Healthy Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) International Journal of Humanities Education and Social Sciences Dinamika Jurnal Ilmu Manajemen & Ekonomika Prosiding University Research Colloquium Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Indo-Fintech Intellectuals: Journal of Economics and Business Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Ekonomi dan Bisnis International Journal of Economics, Management and Accounting Journal Economic Business Innovation Jurnal Inovasi Pajak Indonesia International Journal Business, Management and Innovation Review Journal of Ekonomics, Finance, and Management Studies J-CEKI Sasambo: Jurnal Abdimas (Journal of Community Service) Green Economics: International Journal of Islamic and Economic Education Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Simki Economic
Diana Puspitasari
Fakultas Ekonomi Dan Bisnis, Universitas Dian Nuswantoro
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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The Effect of Return on Asset, Return on Equity, and Net Profit Margin on the Stock Prices of Banking Companies Ali Mahfud; Diana Puspitasari
Green Economics: International Journal of Islamic and Economic Education Vol. 2 No. 4 (2025): 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.v2i4.359

Abstract

The COVID-19 pandemic has increased public interest in investing, especially in the banking sector, which is known for its stability. However, many investors still lack an understanding of fundamental analysis. This study aims to examine the effect of Return on Asset (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) on stock prices of banking companies listed on the Indonesia Stock Exchange during the 2011–2023 period. The research used a quantitative approach with purposive sampling and multiple linear regression analysis using SPSS. The results show that ROA has no significant effect on stock prices. In contrast, ROE has a significant negative effect, while NPM has a significant positive effect on stock prices. These findings indicate that investors tend to consider net profit margins more than asset efficiency, and that high ROE may be perceived as a signal of high leverage risk. This research is expected to provide insights for investors in assessing banking performance before making investment decisions.
Peran Inovasi Produk, Content Marketing, dan Product Knowledge Dalam Mmepengaruhi Keputusan Pembelian Produk Kays Golden Nest Indonesia Nurul Aisyah; Diana Puspitasari; Hertiana Ikasari; Guruh Taufan
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.6867

Abstract

Kays Golden Nest is a beverage brand that uses swallow’s nest as the main ingredient and is now increasingly well-known among Indonesian people, especially because of its image as a health drink. The rapid development in this industry reflects the great potential for the swallow’s nest business sector, even though market competition is getting tighter. The swallow’s saliva that has hardened and is then processed into a high-value drink is the source of this product. The purpose of this study was to assess the creative strategies used by Kays Golden Nest to develop its company. This study was conducted through a qualitative descriptive approach, where data were collected through a questionnaire. The result showed that methods such as product innovation, application of product knowledge, and content marketing can significantly help business planning and increase competitiveness. These three strategies are implemented by making updates in marketing techniques and innovations that are aimed at increasing consumer engagement and loyalty.
Peran Love of Money, Financial Attitude, dan Financial Self-Efficacy terhadap Pengelolaan Keuangan Mahasiswa yang Berwirausaha di Kota Semarang Monica Dwi Handayani; Diana Puspitasari; Dian Prawitasari; Fakhmi Zakaria
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i1.10339

Abstract

The growth of student entrepreneurship in Semarang City has not been fully accompanied by adequate financial management capabilities. Financial record-keeping problems, particularly the inability to separate personal and business finances, remain prevalent and tend to increase, potentially hindering the sustainability of student-owned MSMEs.  This study aims to examine the effects of Financial Attitude, Financial Self-Efficacy, and Love of Money on the financial management of student entrepreneurs in Semarang City. A quantitative approach with a survey method was employed, involving 182 student entrepreneurs selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed with Structural Equation Modeling–Partial Least Square (SEM-PLS) using SmartPLS 4. The results indicate that Financial Attitude, Financial Self-Efficacy, and Love of Money have a positive and significant effect on students’ financial management. The R-square value of 0.670 demonstrates the model’s ability to explain variations in financial management. In conclusion, psychological financial factors play an important role in improving financial management among student entrepreneurs.
Foreign Reserves or Interest Rates? Exchange Rate Determinants and Risk Management in Indonesia Instant Noodle Industry Kayla Nur Puji Anisa, Zahara; Puspitasari, Diana
Journal Economic Business Innovation Vol. 2 No. 3 (2025): October
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i3.312

Abstract

Purpose: The focus of this research is on analyzing the relative role of external buffers and policy tools in determining exchange rate dynamics and assessing their implications for risk management, particularly in import-dependent manufacturing sectors. The study attempts to determine the main macroeconomic factor that influences currency dynamics by contrasting the impacts of foreign exchange reserves and policy interest rates. Method: The research is quantitative in nature, based on the analysis of secondary macro-economic data and an integrated structural modeling framework. Several macroeconomic factors are jointly considered to account for their direct influence on exchange rates, whilst focusing more on the strength of the effect, variance explanation, or predictive capability than on stand-alone significance. Findings: The findings suggest that in terms of the effect on the exchange rate, both foreign exchange reserves and the policy interest rate are consistent with their directional movements, implying stabilizing roles in the macroeconomic system. But on the whole, our results indicate that exchange rate behavior depends on a combination of monetary conditions, external buffers, and global commodity-driven pressures as opposed to one major policy instrument. Novelty: This paper is a novel contribution to the literature by taking a comparative approach on both external and monetary policy mechanisms in an integrated framework, with a clear focus of exchange rate dynamics hinged upon the risk factors and import-dependent sectors. Implications: The results have implications for policy in the configuration of symmetric exchange rate stabilization strategies, and guiding tools that are useful for real firms to navigate currency exposure in a context of volatility in the global economy.
Sustainable Financial Management of MSMEs in Disadvantaged Regions through Digitalization Post-Pandemic Annida Salsabila, Nayla; Puspitasari, Diana
Journal Economic Business Innovation Vol. 2 No. 3 (2025): October
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i3.313

Abstract

Purpose: To explore the effect of digital financial capabilities on sustainable financial performance via digital financial inclusion. Method: A quantitative survey-based study using structural equation modeling for analyzing MSME digital and financial management practices. Findings: Results show the importance of digital financial inclusion as a key driver in the relationship between digital financial capabilities and sustainable financial performance. DFL, fintech use, and digital record keeping improve the inclusiveness that in turn increases financial sustainability. Liquidity discipline: its direct impact on overall performance. The former demonstrates the extent to which sustainable cash flow management processes directly contribute to overall performance. Nevertheless, digital readiness fully enhances not all of the digital finance-performance relationships in every context, also demonstrating that technological preparedness is inadequate to improve financial performance but need complementing with effective financial governance. Novelty: This research presents a comprehensive accounting-based sustainability framework incorporating digital financial inclusion as a mediating mechanism and digital readiness as a contextual factor. It pushes beyond the efficiency outcomes that have dominated digital finance research to focus on the scope and implications of long-term financial accountability and resilience. Implications: The results provide insights for MSME managers, policy makers, and financial service providers in designing an inclusive digital finance intervention focusing on developing the financial discipline, capability, and sustainable performance instead of immediate digital adoption itself.
Agentic AI Readiness and Sustainable Service Performance in Digital Retailers Syifa Isfahan, Amelia; Puspitasari, Diana
Journal Economic Business Innovation Vol. 2 No. 4 (2026): January
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i4.320

Abstract

Purpose: This study explore how digital and artificial intelligence (AI)based organisational capabilities relate to sustainable service performance in digital retail companies, via operational agility mechanisms. Method: This paper adopted a quantitative research methodology with survey data collected from digital retailers' managers and with the help of partial least squares approach to structural modeling. Findings: The results demonstrate that the use of customer analytics, data quality capability, and process digitization are directly as well as positively associated with sustainable service performance through operational agility. This is a key factor in the successful translation of digital strengths into better service results, which requires agility for operational and processes change and to make quick decisions. By contrast, the influence of agentic artificial intelligence capability on service performance is not statistically significant, suggesting that high-level AI technologies are not enough to create value unless well-integrated into the organization. Additionally, data governance maturity does not enhance the relationship between operational agility and service performance, indicating that governance is mostly an enabler infrastructure rather than a performance enhancer. Novelty: Our contribution to the literature is therefore three-fold in unpacking artificial intelligence capability, analytics use and process digitization from a single resource-based dynamic capabilities perspective, while providing nuanced evidence within the digital retail context. Implications: Findings empirically contribute to strategic managerial recommendation that managers need to prioritize agility based digital investments, and theoretically how service performance sustainability develops line of the orchestration of data, technology, and operational capabilities in dynamic markets.
Digital Transformation and AI Implementation Effects on SME Financial Performance in Emerging Economies Fatimah, Shela; Puspitasari, Diana
Journal Economic Business Innovation Vol. 2 No. 4 (2026): January
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i4.321

Abstract

Purpose: This paper examines the impact of digital transformation and AI capabilities on MSME financial performance in an emerging economy via operational efficiency. Method: A quantitative survey is used as a method of data collection for the study and PLS-SEM is used to test the mediation and moderation. Findings: Results show that digital transformation capability, AI usage intensity, IT infrastructure preparedness and TTMS' (i.e., top management teams) digital competency drive operational efficiency, which in turn enhances financial performance. No direct financial implications from using AI or digital transformation capability are identified, highlighting that technological value is mainly achieved through operational efficiencies. On the other hand, IT infrastructure preparedness and digital management competence demonstrate both a direct and an indirect effect on performance. Environmental uncertainty has no direct effects on financial performance and does not moderate the relationships under study, indicating that digital and AI capabilities serve as basic rather than contingent drivers in this setting. Novelty: This work adds by disambiguating the mediating role of digital value creation in MSME and by questioning the tacit boundary condition effect of environmental uncertainty in emerging economy context. Implications: The findings emphasize therefore the necessity for integrating digital and AI strategy at heart of business process and developing managerial digital competencies to achieve durable performance improvements.
Peran Love of Money, Financial Attitude, dan Financial Self-Efficacy terhadap Pengelolaan Keuangan Mahasiswa yang Berwirausaha di Kota Semarang Dwi Handayani, Monica; Puspitasari, Diana; Prawitasari, Dian; Zakaria, Fakhmi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i1.10339

Abstract

The growth of student entrepreneurship in Semarang City has not been fully accompanied by adequate financial management capabilities. Financial record-keeping problems, particularly the inability to separate personal and business finances, remain prevalent and tend to increase, potentially hindering the sustainability of student-owned MSMEs.  This study aims to examine the effects of Financial Attitude, Financial Self-Efficacy, and Love of Money on the financial management of student entrepreneurs in Semarang City. A quantitative approach with a survey method was employed, involving 182 student entrepreneurs selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed with Structural Equation Modeling–Partial Least Square (SEM-PLS) using SmartPLS 4. The results indicate that Financial Attitude, Financial Self-Efficacy, and Love of Money have a positive and significant effect on students’ financial management. The R-square value of 0.670 demonstrates the model’s ability to explain variations in financial management. In conclusion, psychological financial factors play an important role in improving financial management among student entrepreneurs.
Pengaruh Perputaran Kas, Piutang, Persediaan, Siklus Konversi Kas, dan Perputaran Aktiva Tetap Terhadap Profitabilitas pada Perusahaan Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024. Tri, Kurnia; Kurniawan, Rudi; Ayu Oktoriza, Linda; Puspitasari, Diana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i1.10491

Abstract

The purpose of this study is to examine how the profitability (ROA) of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange between 2020 and 2024 is affected by cash turnover, accounts receivable turnover, inventory turnover, cash conversion cycle, and fixed asset turnover.  The research is conducted to determine how the effectiveness of working capital management and asset utilization contributes to enhancing a company’s financial performance, particularly in producing profit. Using secondary data from pharmaceutical companies' yearly financial statements, this study employs a quantitative methodology.  Purposive sampling was used to pick the sample, which included 13 businesses with 65 observations during a five-year period.  Descriptive statistical analysis and traditional assumption tests are among the tests. Using SPSS 26's multiple linear regression analysis to look at how each independent variable affects profitability. The findings demonstrate that the cash conversion cycle, inventory turnover, and accounts receivable turnover all significantly and favorably impact profitability.  In contrast, monetary turnover and fixed asset turnover do not demonstrate a substantial influence.  Concurrently, the model's five variables are shown to have a considerable impact on profitability, with an R2 value of 0.523, which indicates that these factors account for 52.3% of the variation in profitability.  These data demonstrate that the effectiveness of managing receivables, inventory, and the cash cycle plays an essential role in boosting the profitability of pharmaceutical firms.
Tax Treaty Scrutiny, Proprietary Costs, and Offshore Disclosure in Emerging Markets Dwi Prasetyo, Bangkit; Puspitasari, Diana
Jurnal Inovasi Pajak Indonesia Vol. 2 No. 1 (2025): April
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jipi.v2i1.326

Abstract

Purpose – We investigate how tax treaty–related governance mechanisms affect firms' disclosure of offshore activities, considering the different incentives they have to avoid taxes. Design/methodology/approach – We examine structural relationships using a theory-based survey design and partial least squares structural equation modelling. Findings – Individuals who are knowledgeable about tax treaties are more likely to disclose offshore information. However, they are less likely to do so if they believe that this will result in information exchange, higher costs, or stricter scrutiny by tax authorities. There is also reason to believe that people are motivated to avoid sharing information, which may exacerbate the negative impact of the perception of information sharing on offshore information disclosure. This suggests that people make strategic decisions about transparency in the face of higher enforcement risk. However, the moderating impact of tax avoidance motives varies depending on the type of enforcement pressure, suggesting that firms at opposite ends of the spectrum respond differently to disclosure. Originality/value – This study integrates disclosure, tax avoidance, and enforcement theories, revealing how managerial treaty perceptions shape offshore disclosure incentives. Research Implications – The results suggest that working together on taxes might accidentally stop people from sharing information, especially when companies want to avoid taxes. This means we need to pay more attention to making sure people follow the rules, being open about what we're doing, and how managers behave, if we want to have a better global system.
Co-Authors Abdillah, Mirza Farhan Abiyan Hilal, Muhammad Acai Sudirman Adilla Kustya Ulfa Adrianno, Dunga Agung Prajanto AGUNG SEDAYU Agus Prayitno ALI MAHFUD Ali, Luthfi Gosan Almira Santi Samasta Amron Amron, Amron Ana Kadarningsih Annida Salsabila, Nayla Aprih Santoso Apta, Sabela Araminta Ariati Anomsari Ariati Anomsari Arum S, Nurlita Atthariq, Adlan Jingglang Ayu Oktoriza, Linda Azhar, Avantika Zackey Brian Aurelio, Radya Budiyanti, Erfina Vesnia Butarbutar, Marisi Chasanah, Amalia Nur Claudia riska, Riska claudia Dellya Dievha Paramytha Dian Indriana Hapsari Dian Prawitasari Dian Prawitasari Duri, Galih Sephiani Rafika Dwi Eko Waluyo Dwi Handayani, Monica Dwi Prasetyo, Bangkit Dwi Widi Pratito Dwianto, Agus Elsa Amitha Mutiara Endang Retno Wedowati Erma Setiawati Fahmi Wardhani, Mashita Fahmi Wardhani, Masitha Fakhmi Zakaria Fatah Nur Abdul Aziz Fatimah, Shela Fery Riyanto Fungki Sri Rejeki Guruh Taufan Guruh Taufan H Gutama, Zulfikar Heri Widodo Herry Subagyo Hertiana Ikasari Herwening Sindu Lestari Ibrahim, Nor Fauziana Ika Rahma Aulia Juwariyah, Nurul Kayla Nur Puji Anisa, Zahara Kejora Handarini Krisnando, Febrian Kurnia Tri Kusuma , Pradana Jati Kusuma, Pradana Jati Laksana, Ilham Tri Lenni Yovita Lestari, Herwening Sindu Lia Nur Hidayati Linda Novasari Made Gede Wirakusuma Mashita Fahmi Wardhani Masitha Aulia Putri Masitha Fahmi Wardhani Mayashanti, Helisa Angela Mila Sartika, Mila Misli, Nurul Auliatul Monica Dwi Handayani Mujib, Miftachul Mustika, Wida Mutiara, Elsa Amitha Nanda Adhi Purusa Nur Hidayati, Lia Nurul Aisyah Nurul Juwariyah Oktariza, Linda Ayu Oktavia, Vicky Oktoriza, Linda Ayu Perdana, Tito Aditya Piji Pakarti Pradana Jati Kusuma Pramesti, Yessy Levina Prawitasari, Dian Puspita Sari, Vania Rahmiati, Retnani Ramadlon, Bagus Iqbal Ratna Herawati Ratna Herawati Risanda Alirastra Budiantoro Rita Meiriyanti Rizky Aurinaya, Angelia Rokhimah, Zulaika Putri Roymon Panjaitan Rudi Kurniawan Rudi Kurniawan Safitri, Maria Samasta, Almira Santi Setiawan, Aries Setyahuni , Suhita Whini Setyahuni, Suhita Shafira Ayu Rachmawati Sherly Sherly Simarmata, Okta Naomilyanika Sri Rejeki, Fungki Suhita Whini Setyahuni Suryawardana, Edy Susanti, Sabrina Susanto, Andito Wibisono Putra Syifa Isfahan, Amelia Tazkiyya, Iffa Tongam Sihol Nababan Tri Rinawati Tri, Kurnia Whini Setyahuni, Suhita Widya Latief, Indha Maharani Widya, Sukma Widyakto, Adhi Widyaswati, Rahmatya Widyawati , Raneta Puspita Witjaksono EH Witjaksono Eko Hartoto Yohan Wismantoro Yovita, Lenni Yudi Suryadi Zakaria, Fakhmi Zamani, Daffa Ulya Zulaika Putri Rokhimah Zulaika Putri Rokhimah