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All Journal EL-MUHASABA UNEJ e-Proceeding Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Majalah Ekonomi Jurnal Riset Akuntansi Aksioma Kajian Akuntansi BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Sains dan Matematika Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Jurnal Literasi Akuntansi eCo-Fin Indonesian Journal of Economics and Management JOMPA ABDI: Jurnal Pengabdian Masyarakat Elementary School: Jurnal Pendidikan dan Pembelajaran ke-SD-an Gemilang: Jurnal Manajemen dan Akuntansi Profit: Jurnal Manajemen, Bisnis dan Akuntansi JPNM : Jurnal Pustaka Nusantara Multidisiplin Riset Ilmu Manajemen Bisnis dan Akuntansi Maslahah: Jurnal Manajemen dan Ekonomi Syariah Neraca Manajemen, Akuntansi, dan Ekonomi Moneter : Jurnal Ekonomi dan Keuangan Jurnal Social Society Ekonomi Keuangan Syariah dan Akuntansi Pajak Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ilmiah Mahasiswa Akuntansi Studi Akuntansi dan Bisnis Indonesia
Solikah, Mar atus
UNIVERSITAS NUSANTARA PGRI KEDIRI
Religion Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Mathematics Physics Public Health Social Sciences Other

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PENGARUH KUALITAS PELAYANAN, PENDAPATAN, MEDIA PROMOSI, DAN LITERASI KEUANGAN TERHADAP KEPUTUSAN INVESTASI PADA PRODUK TABUNGAN EMAS PT PEGADAIAN UNIT CABANG WATES Dhistya Indraswari; Faisol; Mar’atus Solikah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.58757

Abstract

Investment decisions are one of the important factors in achieving future financial goals. The Gold Savings product offered by PT Pegadaian has become an attractive investment alternative due to its easy accessibility and relatively low level of risk. However, public interest in the Gold Savings product remains lower than in pawn services, which are Pegadaian’s primary business product. Therefore, it is necessary to understand the factors influencing investment decisions. Investment decisions are affected by various factors, including service quality, income, promotional media, and financial literacy. This study aims to analyze the effects of service quality, income, promotional media, and financial literacy on investment decisions regarding the Gold Savings product at PT Pegadaian Wates Branch Unit. This research employed a quantitative approach using a survey method through the distribution of questionnaires to 101 customers selected using a simple random sampling technique. Data were analyzed using Partial Least Squares (PLS) with the assistance of SmartPLS 3 software. The results indicate that service quality, income, and financial literacy have a positive and significant effect on investment decisions. These findings suggest that customers’ investment decisions are more strongly influenced by the quality of services received, their financial capability, and their level of financial understanding than by exposure to promotional media. This study implies that PT Pegadaian should improve service quality and strengthen financial education programs to encourage greater investment decisions in Gold Savings products.
PENGARUH CAPITAL ADEQUACY RATIO (CAR), LOAN TO DEPOSIT RATIO (LDR), DAN BOPO TERHADAP NON-PERFORMING LOAN (NPL) PADA PERBANKAN KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2023-2025 Pretty Dewi Claresa; Mar’atus Solikah; Diah Nurdiwaty
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.58760

Abstract

This study is motivated by the importance of credit risk management in conventional banking, which is reflected through the level of Non-Performing Loans (NPL). NPL is one of the indicators of bank soundness that reflects a bank’s ability to manage the loans distributed. This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and BOPO on Non-Performing Loans (NPL) in conventional banks listed on the Indonesia Stock Exchange (IDX) during the 2023–2025 period. This study employed a quantitative method with a causal research design. The sampling technique used was purposive sampling, resulting in 15 conventional banks that met the research criteria. With an observation period from 2023 to 2025, a total of 45 observation samples were analyzed. The data used were secondary data obtained from the annual financial statements of companies published through the Indonesia Stock Exchange and the official websites of the companies. Data analysis techniques included classical assumption testing, multiple linear regression analysis, coefficient of determination testing, partial testing (t-test), and simultaneous testing (F-test) using SPSS software. The results showed that (1) Capital Adequacy Ratio (CAR) has a significant effect on Non-Performing Loans (NPL), (2) Loan to Deposit Ratio (LDR) has no significant effect on Non-Performing Loans (NPL), (3) BOPO has a significant effect on Non-Performing Loans (NPL), and (4) Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and BOPO simultaneously have a significant effect on Non-Performing Loans (NPL) in conventional banks listed on the Indonesia Stock Exchange during the 2023–2025 period.
PENGARUH UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN, DAN PROFITABILITAS TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SUBSEKTOR PERDAGANGAN RITEL YANG TERDAFTAR DI BURSA EFEK INDONESIA (PERIODE 2022-2024) Jesika Alindia Agustin; Amin Tohari; Mar’atus Solikah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 No. 03, September 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.58916

Abstract

This study aims to examine the effect of firm size, sales growth, and profitability on the financial performance of retail trade subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This research is motivated by the phenomenon of inconsistencies between increasing sales and corporate financial performance, as well as previous empirical findings that have produced inconsistent results regarding the factors influencing financial performance.This study employs a quantitative approach with a causal associative research design. The data used are secondary data obtained from the annual financial reports of retail trade subsector companies listed on the Indonesia Stock Exchange (IDX) and the official websites of the respective companies. The sampling technique applied is purposive sampling, resulting in a sample of 20 companies with a total of 60 observations over the study period. The independent variables consist of firm size, measured by the natural logarithm of total assets (SIZE); sales growth, measured by the Sales Growth ratio; and profitability, proxied by Net Profit Margin (NPM). The dependent variable is financial performance, measured using Return on Assets (ROA). Data analysis was conducted using classical assumption tests, multiple linear regression analysis, the coefficient of determination (R²), t-tests, and F-tests.The findings of this study are expected to provide empirical evidence regarding the influence of firm size, sales growth, and profitability on the financial performance of retail companies. Furthermore, the results are expected to serve as a valuable reference for corporate management, investors, and other stakeholders in making strategic business and investment decisions.
PENGARUH DIGITALISASI UMKM, LITERASI KEUANGAN, DAN TEKNOLOGI FINANSIAL TERHADAP KUALITAS LAPORAN KEUANGAN UMKM SEKTOR MAKANAN & MINUMAN KOTA KEDIRI Dina Ayu Setianingrum; Mar’atus Solikah; Erna Puspita
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 No. 03, September 2026 Processed
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.59212

Abstract

This study is motivated by the rapid development of digital technology and the increasing importance of financial management capabilities among Micro, Small, and Medium Enterprises (MSMEs) in producing high-quality financial statements. MSME digitalization, financial literacy, and financial technology are considered essential factors in enhancing the effectiveness of financial management and improving the quality of financial reporting. This study aims to examine the effect of MSME digitalization, financial literacy, and financial technology on the quality of financial statements of food and beverage MSMEs in Kediri City, both partially and simultaneously. This research employed a quantitative approach using a causal research design. The population consisted of food and beverage MSME owners in Kediri City, with a sample of 71 respondents selected through a simple random sampling technique. Data were collected using questionnaires and analyzed through multiple linear regression with the assistance of SPSS software. The data analysis included validity testing, reliability testing, classical assumption tests, multiple linear regression analysis, partial hypothesis testing (t-test), simultaneous hypothesis testing (F-test), and the coefficient of determination (R²). The findings indicate that, partially, MSME digitalization and financial technology do not have a significant effect on the quality of financial statements, whereas financial literacy has a significant positive effect on the quality of financial statements. Simultaneously, MSME digitalization, financial literacy, and financial technology significantly influence the quality of financial statements of food and beverage MSMEs in Kediri City. These findings suggest that improving financial literacy is a key factor in supporting the preparation of higher-quality financial statements among MSMEs.
EFEKTIVITAS MEDIA FLASHCARD DENGAN MODEL PEMBELAJARAN PROBLEM BASED LEARNING (PBL) UNTUK MATERI MEMBACA DAN MENULIS AKSARA JAWA SISWA MTs TERPADU AL MUSTAQIM Solikah, Maratus; Widiatmi, Tri; Paramita Hapsari, Pradnya; Deswijaya, R. Adi
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 No. 03, September 2026 Produce
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.60995

Abstract

ABSTRACT This study addresses the low proficiency and interest of students in reading and writing Javanese script, which are often attributed to monotonous teaching methods and the lack of engaging instructional media. The study aims was to evaluate the effectiveness of Flashcard media integrated with the Problem-Based Learning (PBL) model in improving the Javanese script reading and writing skills of seventh-grade students at MTs Terpadu Al Mustaqim. This study employed a quantitative pre-experimental design using a One-Group Pretest–Posttest approach. The participants consisted of 32 seventh-grade students selected through total sampling. Data were collected using pretest and posttest instruments and analyzed using the Paired Sample t-test and N-Gain analysis. The findings revealed a statistically significant improvement in students' reading and writing skills, with a significance value of 0.000 (p < 0.05). The average N-Gain score was 0.6241 (62.41%), indicating a moderate level of improvement and demonstrating the effectiveness of integrating Flashcard media with the PBL model. These findings suggest that the use of interactive Flashcards combined with Problem-Based Learning significantly enhances students' proficiency in reading and writing Javanese script. Keywords: Javanese script, Flashcard, Problem Based Learning (PBL).
Faktor-Faktor yang Mempengaruhi Profitabilitas Bank Umum Syariah Rozita Noviriana; Mar’atus Solikah; Linawati Linawati
Journal Social Society Vol. 6 No. 4 (2026): Oktober - Desember 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.4.2026.1624

Abstract

Penelitian ini dilatarbelakangi oleh kondisi Bank Umum Syariah di Indonesia pada periode 2023–2025 yang berada dalam fase pemulihan pascapandemi COVID-19. Meskipun aktivitas ekonomi mulai menunjukkan perbaikan, ketidakstabilan ekonomi global dan fluktuasi kondisi domestik masih memberikan tantangan terhadap kinerja perbankan syariah, khususnya dalam menghasilkan profitabilitas. Penelitian ini bertujuan untuk menganalisis pengaruh Dana Pihak Ketiga (DPK), Financing to Deposit Ratio (FDR), Non-Performing Financing (NPF), dan Biaya Operasional terhadap Pendapatan Operasional (BOPO) terhadap profitabilitas yang diproksikan dengan Return on Assets (ROA), baik secara parsial maupun simultan. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif kausal. Populasi penelitian terdiri atas Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) dan mempublikasikan laporan keuangan triwulanan secara lengkap. Setelah dilakukan penyesuaian data, jumlah sampel akhir yang digunakan sebanyak 85 observasi. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan IBM SPSS Statistics yang meliputi analisis statistik deskriptif, uji asumsi klasik, uji hipotesis, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa Dana Pihak Ketiga (DPK) berpengaruh positif dan signifikan terhadap Return on Assets (ROA) dengan nilai signifikansi 0,012, sedangkan Financing to Deposit Ratio (FDR) juga berpengaruh positif dan signifikan dengan nilai signifikansi 0,000. Sebaliknya, Non-Performing Financing (NPF) berpengaruh negatif dan signifikan terhadap Return on Assets (ROA) dengan nilai signifikansi 0,005, serta Biaya Operasional terhadap Pendapatan Operasional (BOPO) berpengaruh negatif dan signifikan dengan nilai signifikansi 0,000. Secara simultan, DPK, FDR, NPF, dan BOPO berpengaruh signifikan terhadap Return on Assets (ROA) dengan nilai Adjusted R Square sebesar 0,639, yang menunjukkan bahwa sebesar 63,9% variasi profitabilitas dapat dijelaskan oleh model penelitian. Temuan penelitian ini memberikan implikasi bahwa Bank Umum Syariah perlu memperkuat penghimpunan Dana Pihak Ketiga, mengoptimalkan penyaluran pembiayaan, mengendalikan pembiayaan bermasalah, dan meningkatkan efisiensi operasional dalam upaya meningkatkan profitabilitas.
Analisis Pengaruh ROA, ROE, EPS dan NPM terhadap Harga Saham pada Perusahaan Perbankan: Studi pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2020–2024 Vionita Febriani; Sigit Puji Winarko; Mar&#039;atus Solikah
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.366

Abstract

Purpose: This study aims to examine and analyze the effect of Return on Assets (ROA), Return on Equity (ROE), Earnings Per Share (EPS), and Net Profit Margin (NPM) on stock Price of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period, both partially and simultaneously. Method: This study employed a quantitative approach with a causal research design. The population consisted of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. Samples wer selected using purposive sampling based on predetermined criteria, resulting in 30 banking companies with 150 observations. Secondary data were obtained from annual financial reports and stockprice data. Data analysis was conducted using multiple linear regression analysis supported by SPSS software. Prior to hypothesis testing, classical assumption test, including normality, multicollinearity, heteroscedasticity, and autocorrelation test, were perfomed to ensure the validity of the regression model. Finding: The findings indicate the Return on Assets (ROA), Return on Equity (ROE), Earnings Per Share (EPS), and Net Profit Margin (NPM) simultaneously have a significant effect on the stock prices of banking companies. These results suggest that stock price movement are influenced by various aspect of financial performance cellectively, therefore, evaluating a company’s condition and future prospects requires a comprehensive assessment using miltiple profitability indicators. Novelty: The novelty of this study lies in the development of an analytical model that simultaneously examines the effect of Return on Assets (ROA), Return on Equity (ROE), Earnings Per Share (EPS), and Net Profit Margin (NPM) on the stock prices of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. This study covers the crisis recovery and post COVID-19 recovery phases and integrates accounting based profitability indicators with a market based indicator within a single analytical framework, thereby providing a more comprehensive and relevant approach to explaining stock price movements in the banking sector.  
Pengaruh Good Corporate Governance, Profitabilitas, dan Leverage terhadap Nilai Perusahaan dengan Moderasi Ukuran Perusahaan Rekha Windi Anita; Mar’atus Solikah; Andy Kurniawan
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 5 No. 3 (2026): Agustus: Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v5i3.4964

Abstract

This study aims to examine the effect of Good Corporate Governance (GCG), profitability, and leverage on firm value, with firm size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2025 period. This research employs a quantitative approach with a causal associative design. The data were obtained from annual reports and financial statements of manufacturing companies listed on the IDX and analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results show that Good Corporate Governance, proxied by institutional ownership, profitability (Return on Assets/ROA), and leverage (Debt to Equity Ratio/DER), have no significant effect on firm value. In addition, firm size is also unable to moderate the relationship between Good Corporate Governance, profitability, and leverage and firm value. These findings indicate that variations in firm value in the manufacturing sector during the study period are more strongly influenced by other factors outside the research model. From a theoretical perspective, these results suggest that Agency Theory, Signaling Theory, and Trade-Off Theory have not been fully able to explain the dynamics of firm value in this research context. From a practical perspective, the findings emphasize that investment decision-making should not rely solely on key financial indicators, but also consider external factors such as industry conditions and market expectations.
Analisis Kinerja Keuangan melalui Biaya Produksi, Biaya Operasional, dan Pendapatan Usaha terhadap Laba Bersih Perusahaan Otomotif Alya Putri Meilisa; Sigit Puji Winarko; Mar’atus Solikah
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 5 No. 3 (2026): Agustus: Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v5i3.5045

Abstract

This study is motivated by the importance of net profit as a key indicator for assessing a company’s financial performance. Net profit is influenced by various factors, including production costs, operating expenses, and operating revenue. The objective of this study is to analyze the impact of production costs, operating expenses, and operating revenue on the net profit of automotive companies listed on the Indonesia Stock Exchange (IDX) from 2021-2024, examining these effects both individually and simultaneously. A quantitative approach with a causal – associative method was employed. Purposive sampling was used to select 15 companies, resulting in a total of 60 observation units. Data analysis was conducted using multiple linier regression via SPSS software, incorporating classical assumption tests, t- tests, F- tests, and the coefficient of determination. The results indicate that, individually, production costs have a negative and insignificant effect on net profit, operating expenses have a positive and significant effect on net profit, and operating revenue has a negative and insignificant effect on net profit. Simultaneously, production costs, operating expenses, and operating revenue have a significant effect on net profit, with a coefficient of determination of 12,9% for the model. The study implies that automotive companies need to manage production costs and operating revenue more efficiently while optimizing productive operating expenses to enhance net profit. .
Co-Authors A.A. Ketut Agung Cahyawan W Alya Putri Meilisa Amin Tohari Andy Kurniawan Andy Kurniawan Andy Kurniawan Andy Kurniawan Atina Rokhmani Putri Badrus Zaman Badrus Zaman Bagus Maulana Ardi Debyla Ayu Wardana Deswijaya, R. Adi Dhistya Indraswari Diah Nurdiwati Diah Nurdiwaty Dian Kusumaningtyas Dianawati Dina Ayu Setianingrum Erna Puspita Erna Puspita Erni Dwi Setyowati Evita Noviani Fadhliya Janeha Elma Faisol Faisol Faisol Farrah Annisya Fine Ferda Sella Putri Holyness Nurdin Singadimedja Jesika Alindia Agustin Linawati Linawati Linawati Linawati Linda Retno Arianti Nova Diana Tantri Nur, Muchammad Shobachan Pradnya Paramita Hapsari Pretty Dewi Claresa Puji Astuti Puji Astuti Puji Astuti Puspita, Erna Rekha Windi Anita Revita Diaz Andini Rizky Dwy Wahyuningtiyas Rozita Noviriana Sigit Puji Winarko SIGIT PUJI WINARKO Siti Chotimah Sugeng Sugeng Sugeng Sugeng Tri Widiatmi Veve Carelldy Licensya Vionita Febriani Viorela Dewi Presentia Ayu Wanda Nugraha, Aldila Widiawati, Hestin Sri Yosua Pamungkas Jaya Yudiandani, Risti Efrilia Yuliana Yuliana Yurike Sindi Gloriana