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All Journal Economics, Business and Management Science Journal Jurnal Fokus Manajemen Jurnal Akuntansi, Manajemen dan Bisnis Digital Journal of Management, Economic, and Accounting Jurnal Akuntansi
Aulia Aulia
Universitas Pembangunan Panca Budi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Pertumbuhan Laba Dalam Rasio Keuangan Pada Pt Semen Indonesia Tbk Vina Arnita; Aulia Aulia; Eky Ermal Muttaqin; Suryani Suryani
Economics, Business and Management Science Journal Vol 1, No 1 (2021): Economics, Business and Management Science Journal, February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v1i1.1

Abstract

This research was aimed to know the effects of variable Current Ratio, Total Assets Turnover, Gross Profit Margin, dan Return on Equity could be used to predict profit growth. The data used were the financial statements. Those were the Statement of Comprehensif Income and Statement of Financial Posisition of 5 basic industry and chemicals companies listed in Indonesian Stock Exchange from 2011 2017. To test hypothesis could be used regression analysis, T-test, F-test, and classical assumption test. The result of research showed that Total Assets Turnover, Gross Profit Margin, dan Return on Equity were significant effect to predict profit growth at basic industry and chemicals companies listed in Indonesian Stock Exchange while Current Ratio werent significant effect to predict profit growth at basic industry and chemicals companies listed in Indonesian Stock Exchange.
Analysis of The Impact of Placements In Bi, Securities, and Loans Disbursed on Net Income of Banks Listed on The Indonesia Stock Exchange Maya Macia Sari; Aulia Aulia; Fara Dhia Naaura
Jurnal Akuntansi Vol. 14 No. 3 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.3.241-252

Abstract

This study aims to test and find out more clearly how “Analysis of the Effect of Placement on Bi, Securities and Disbursed Loans on Net Income at Banks Listed on the Indonesia Stock Exchange”. This study uses quantitative methods involving 19 companies with an observation period of 2020-2023. Based on the partial research results, it is concluded that the BI Placement variable has a partially positive and significant effect on Net Income. Securities have no significant effect on Net Income. Disbursed Loans has a positive and significant effect on Net Income. While simultaneously Placement of BI, Securities and Loans have a significant effect on Net Income. The contribution of influence amounted to 88.8%.  The results are in line with the principles of Stewardship Theory. Bank managers who act as good stewards will manage assets prudentially, comply with regulations, consider risk and return aspects, and prioritize the long-term growth and success of the company.
Analysis of the Efficiency of State-Owned Assets Management Based on Performance Indicators in Supporting Economic Growth (SDG 8) Gloria Kartika Simbolon; Aulia Aulia; Maya Macia Sari
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11075

Abstract

This study aims to analyze the influence of State-Owned Assets (BMN) management efficiency based on performance indicators on its contribution to supporting Sustainable Development Goal (SDG) 8, particularly the aspect of employment absorption. Using a quantitative approach with panel data from 13 Ministries/Agencies for the 2021–2024 period, this research examines the influence of four main performance indicators—productivity and accountability (X1), regulatory compliance (X2), supervision effectiveness (X3), and BMN administration (X4)—on employment absorption (Y) as a proxy for SDG 8. The results of panel data regression analysis with the Fixed Effect model show that only the productivity and accountability variable (X1) has a positive and significant partial effect. However, all four indicators simultaneously have a significant influence and can explain 68.98% of the variation in employment absorption. These findings confirm that a performance-based BMN management approach, especially one focused on optimizing the economic value of assets, makes a tangible contribution to driving inclusive economic growth and job creation, in line with the SDG 8 agenda.
Analysis Of E-Commerce And Product Innovation In Improving The Financial Performance Of Msmes In Binjai City 2025 Anisa Anisa; Ramadhan Harahap; Aulia Aulia
Jurnal Fokus Manajemen Vol 6 No 1 (2026): Februari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v6i1.10437

Abstract

This study analyzes the influence of e-commerce and product innovation in improving the financial performance of MSMEs in Binjai City in 2025. The research is motivated by a drastic decline in the number of MSMEs in 2024, where several sub-districts experienced a significant decline such as North Binjai from 258 to 59 units and East Binjai from 177 to 35 units. This study uses a quantitative approach with primary data collected through questionnaires distributed to 74 respondents of MSMEs in the culinary sector in Tanah Lapang Merdeka Binjai, who were selected using purposive sampling and the Solvin formula. The independent variables studied are e-commerce (X1) and product innovation (X2), while the dependent variable is the financial performance of MSMEs (Y) which is measured through the dimensions of liquidity, solvency, and profitability. Data analysis used multiple linear regression with SPSS version 26. This study is expected to provide practical recommendations on how MSMEs in Binjai City can optimally utilize e-commerce and product innovation to increase competitiveness, expand markets, and ultimately achieve better and more sustainable financial performance. The research findings are expected to serve as a reference for relevant stakeholders in developing policies and programs that support MSME development in Binjai City.
Financial Ratio Analysis as a Tool for Measuring the Financial Performance of PT Ultrajaya Milk Industry & Trading Company Tbk for the 2020–2024 Period Bayu Firmanda; Cahyo Pramono; Aulia Aulia
Jurnal Fokus Manajemen Vol 6 No 2 (2026): Mei
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v6i2.11098

Abstract

This study aims to analyze the financial performance of PT Ultrajaya Milk Industry & Trading Company Tbk during the period 2020–2024 using a financial ratio approach that includes liquidity, activity, profitability, and solvency ratios. This study employs a descriptive quantitative method using secondary data obtained from the company’s audited and published annual financial statements. Data analysis is conducted by calculating and evaluating financial ratios, including liquidity ratios, activity ratios, profitability ratios, and solvency ratios. The results indicate that PT Ultrajaya demonstrates a very strong level of liquidity, stable operational efficiency, and consistent profitability throughout the observation period despite external pressures arising from global economic dynamics. In addition, the company’s solvency ratios remain at a low level, indicating minimal dependence on debt-based financing. This study is subject to limitations, as it focuses on a single company, a limited observation period, and does not quantitatively incorporate macroeconomic variables. The findings are expected to contribute to the fields of financial accounting and financial management and to serve as a reference for investors, creditors, and management in assessing the financial resilience and effectiveness of financial strategies in the food and beverage industry amid global economic uncertainty.
Analysis of the Influence of Loans, Capital Structure, and Company Size on Net Profit in Conventional Commercial Banks Listed on the Indonesia Stock Exchange Bagas Indrianto Prasetio; Aulia Aulia; Syahrial Hasanuddin Pohan
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1522

Abstract

This study aimed to analyze the effect of customer loans, capital structure, and firm size on net profit in Conventional Commercial Banks listed on the Indonesia Stock Exchange. Customer loans were measured using the loan to assets ratio, capital structure was measured using the debt to equity ratio, firm size was measured using the natural logarithm of total assets, and net profit was measured using the natural logarithm of net profit. The study was conducted in 2025 and employed a quantitative approach with an associative method. The population and sample consisted of 43 banking companies with observation data from 2020 to 2024, resulting in 215 data samples. Secondary data were obtained from the Indonesia Stock Exchange website at idx.co.id. The data were processed using SPSS version 24 software. Data analysis was conducted using multiple linear regression to examine the relationship between the independent variables and the dependent variable. The results showed that customer loans partially had no significant effect on net profit, capital structure partially had a negative and significant effect on net profit, and firm size partially had a positive and significant effect on net profit. Simultaneously, the three independent variables had a positive and significant effect on net profit. Firm size became the most dominant variable influencing net profit, indicated by the highest regression and beta values. The coefficient of determination (adjusted R²) of 0.730 indicated that 73.0% of net profit could be explained by the three independent variables, while the remaining 27.0% was explained by other variables not included in this research model. In addition, the strength of the relationship between the independent variables and the dependent variable was classified as very strong, with a correlation coefficient (R) of 0.857.
The Effect Of Financial Literacy and Financial Inclusion On The Intensity Of E-wallet Usage Among Cusstomers at Manakala Coffee Shop Medan Adinda Tantri Rahmadani; Hernawaty Hernawaty; Aulia Aulia
Journal of Management, Economic, and Accounting Vol. 5 No. 3 (2026): July
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i3.1531

Abstract

The development of financial technology has encouraged the use of e-wallets as a digital payment method, including in culinary businesses such as coffe shops. Although the adoption of e-wallets in Indonesia continues to increase, their intensity of use at the consumer level is not yet optimal and is influenced by behavioral and structural factors. This study aims to analyze the effect of financial literacy and financial inclusion on the intensity of e-wallet usage among consumers at Coffe shop Manakala Medan. This study uses a quantitative approach with a causal associative design. Data were collected through a Likert scale questionnaire distributed to 77 e-wallet users using purposive and convenience sampling techniques. Data analysis was performed using validity and reliability tests, classical assumption tests, and multiple linear regression analysis, which included t-tests, F-tests, and the coefficient of determination (R²). The results of the study indicate that financial literacy has a positive and significant effect on the intensity of e-wallet usage. Financial inclusion also has a positive and significant effect and has a more dominant influence than financial literacy. Simultaneously, both variables have a significant effect on the intensity of e-wallet usage. These findings confirm that the intensity of e-wallet usage is not only determined by the availability of technology, but also by the level of consumer understanding and ease of access to digital financial services. This study provides empirical evidence by emphasizing the importance of financial literacy and financial inclusion in promoting the sustainable use of e-wallets in the culinary business.
City The Influence of Financial Literacy, Lifestyle, and Self-Control on the Consumer Behavior of Students at Panca Budi Development University Asminar Br Siagian; Aulia Aulia; Cahyo Pramono
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1605

Abstract

The study aims to analyze the influence of financial literacy, lifestyle, and self-control on the consumer behavior of students at Panca Budi Development University. This study used a quantitative approach with a causal associative approach. The population in this study were 71 Fintech Management students at Panca Budi Development University, using a saturated sampling technique, so that the entire population was included as respondents. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression, using classical assumption testing, t-tests, F-tests, and coefficients of determination using SPSS version 23.The results showed that financial literacy partially had no significant effect on consumer behavior. Meanwhile, lifestyle and self-control had a positive and significant effect on consumer behavior. Simultaneously, financial literacy, lifestyle, and self-control significantly influenced consumer behavior with an Adjusted R² value of 0.476. This means that 47.6% of the variation in consumer behavior can be explained by these three variables, while the remainder is influenced by factors outside the research model. These findings indicate that, in the context of college students, lifestyle is the dominant factor influencing consumer behavior, while financial literacy has not been able to significantly reduce the tendency to overconsume. Therefore, efforts are needed to improve financial education, along with strengthening self-control and developing more rational lifestyles to address the dynamics of consumption in the digital age.
Co-Authors , Syahrial Hasanuddin Pohan Adinda Tantri Rahmadani Anisa Anisa Asminar Br Siagian Bagas Indrianto Prasetio Bayu Firmanda Cahyo Pramono Eky Ermal Muttaqin Fara Dhia Naaura Gloria Kartika Simbolon Hernawaty Hernawaty Maya Macia Sari Ramadhan Harahap Suryani Suryani Vina Arnita