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All Journal POINT International Journal of Business, Economics, and Social Development Interdisciplinary Social Studies Jurnal Ekonomi Jurnal Publika Pengabdian Masyarakat Journal Research of Social Science, Economics, and Management
Erwin Budianto
Universitas Swadaya Gunung Jati
Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences

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Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Return On Equity Pada Perusahaan Subsektor Batu Bara Maiya Liza; Erwin Budianto; Uus Khasanah
POINT: Jurnal Ekonomi dan Manajemen Vol 4 No 1 (2022): POINT JURNAL
Publisher : Program Studi Manajemen Universitas Muslim Maros

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46918/point.v4i1.1247

Abstract

Variabel yang digunakan dalam penelitian ini adalah Current Ratio dan Debt to Equity Ratio sebagai variabel independen dan Return On Equity sebagai variabel dependen. Jenis penelitiannya adalah asosiatif kausal. Sampel dipilih dengan menggunakan metode purposive sampling dan diperoleh sebnayak 9 perusahaan subsektor Batubara. Data yang digunakan merupakan daya laporan keuangan yang dari Bursa Efek Indonesia. Metode analisis data menggunakan uji statistik deskriptif, uji asumsi klasik, uji t, uji F dan koefisien determinasi. Hasil penelitian secara parsial menunjukkan bahwa Current Ratio dan Debt to Equity Ratio berpengaruh terhadap Return On Equity. Secara simultan, dihasilkan bahwa Current Ratio dan Debt to Equity Ratio berpengaruh terhadap Return On Equity. Kata kunci: Current Ratio, Debt to Equity Ratio, Return On Equity
PENINGKATAN KUALITAS LAPORAN KEUANGAN PRODUSEN TAS MELALUI PENDAMPINGAN PENCATATAN KEUANGAN DAN PERHITUNGAN HPP Erwin Budianto; Mardiyani Mardiyani; Maiyaliza Maiyaliza
Jurnal Publika Pengabdian Masyarakat Vol 2, No 01 (2020): Jurnal Publika Pengabdian Masyarakat
Publisher : Institut Informatika dan Bisnis Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30873/jppm.v2i01.2480

Abstract

Berkembangnya perekonomian Indonesia ditandai dengan banyaknya UMKM yang telah berdiri diberbagai daerah, Kabupaten Cirebon merupakan salah satu daerah yang memiliki banyak Usaha mikro yang potensial, namun menghadapi permasalah paling klasik pada aspek keuangan. Banyak sekali UMKM yang masih lemah dalam hal pencatatan keuangan.. Kendala utama yang dihadapi adalah belum bisa menentukan harga pokok produksi yang sesuai dan belum adanya perencanaan keuangan yang baik bagi usahanya, sehingga pengelolaan keuangannyapun masih dilakukan secara “Management by Laci” tanpa ada catatan atau pembukuan yang rinci. Tujuan dari program ini adalah untuk memberdayakan UMKM agar mampu mengelola keuangan usahanya dengan efektif dan terencana, serta memberikan pemahaman kepada pelaku usaha akan pentingnya pencatatan keuangan UMKM dalam rangka mengambil keputusan keuangan yang lebih terarah. Kegiatan pemberdayaan UMKM dilaksanakan dalam kurun waktu 4 bulan yaitu dari bulan Nopember - Februari 2020. Lokasi kegiatan dilaksanakan di Desa Sindangkasih, kecamatan Beber, Kabupaten Cirebon. Metode pemberdayaan masyarakat yang digunakan dalam kegiatan ini adalah Participation Learning and action (PLA). Hasil yang didapatkan setelah dilaksanakan kegiatan pemberdayaan UMKM yaitu Pelaku Usaha Sudah Mampu menentukan Harga Pokok Produk dan menyusun laporan laba rugi per bulan januari.Kata kunci:kualitas laporan keuangan, pencatatan keuangan, penentuan HPP
IMPACT OF INFLATION AS A CREDIT RISK MODERATOR ON THE PROFITABILITY OF INDONESIAN BANKING SECTOR Abdul Haris; Dev Anand; Erwin Budianto
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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

Abstract

The purpose of this study is to determine the signification of factors that affect the company's profitability through the Inflation factor as a moderation variable. The research method used is a quantitative research method. The population in this study of financial institutions in the banking sector in Indonesia is conventional commercial banks and observational data during 2016 - 2020. The sampling measurement technique uses purposive sampling. The sampling technique uses secondary data, namely published financial statements. The data analysis technique used is to use descriptive statistical analysis before and after the existence of interactive variables, then followed by multiple regression and testing moderation variables all variables tested using the entered method. The results of the study explained that before the moderation variable, namely the credit risk interaction variable, it had an insignificant effect on profitability.
The Impact of Current Ratio, Inventory Turnover, on Return on Assets In Listed Mining Sector Companies on IDX In 2019-2022 Novi Dwi Putri; Miftah Alfarid Fathurahman; Astri Hartianti; Erwin Budianto
Journal Research of Social Science, Economics, and Management Vol. 3 No. 11 (2024): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v3i11.658

Abstract

The mining sector in Indonesia is one of the fastest growing sectors and contributes significantly to the national economy. One of the important financial performance indicators for mining companies is Return On Assets (ROA). This study aims to analyze the effect of Current Ratio and Inventory Turnover on ROA in mining sector companies listed on the Indonesia Stock Exchange in 2019-2022. This research uses secondary data obtained from the financial statements of mining companies listed on the Indonesia Stock Exchange for 2019-2022. The data analysis technique used is multiple linear regression. The results showed that Current Ratio did not have a significant influence on ROA, while Inventory Turnover had a positive and significant influence on ROA. This means that the higher the Inventory Turnover, the higher the company's ROA. This study found that Inventory Turnover is a factor that affects ROA in mining sector companies listed on the Indonesia Stock Exchange in 2019-2022. Therefore, mining companies need to improve the efficiency of their inventory management to increase ROA.
The Effect of Inventory Management Efficiency, Receivables Management, and Asset Turnover on Profitability in Retail Companies Listed on the IDX for the 2020-2024 Period Sri Nanda Hikmatulloh; Erwin Budianto
Interdisciplinary Social Studies Vol. 5 No. 3 (2026): Interdisciplinary Social Studies
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v5i3.1082

Abstract

The Indonesian retail sector faces profitability pressures from sales–profit margin imbalances, weak purchasing power, and working capital inefficiencies, yet empirical evidence on their simultaneous effects in the post-pandemic period remains scarce. This research analyzes the effect of inventory management efficiency, receivables management, and asset turnover on the profitability of retail companies listed on the Indonesia Stock Exchange for the 2020–2024 period. Profitability is proxied by Return on Assets (ROA), while the independent variables used are Inventory Turnover (ITO), Receivable Turnover (RTO), and Total Asset Turnover (TATO). The study employed an associative quantitative approach with secondary data from annual financial statements of 7 retail companies (35 observations), analyzed using multiple linear regression assisted by IBM SPSS. The results showed that ITO had a negative and insignificant effect on ROA (sig. 0.193), RTO had a positive and significant effect on ROA (sig. 0.001), while TATO had a positive but insignificant effect (sig. 0.962). Simultaneously, the three variables had a significant effect on ROA (sig. 0.006) with a determination coefficient value (R²) of 0.325, meaning that 32.5% of the variation in profitability can be explained by the model. This indicates that the effectiveness of receivables management is the dominant factor in increasing the profitability of retail companies
Liquidity and Leverage Effect on Firm Profitability: Evidence from Property and Real Estate Companies in Indonesia (2021-2024) Alda Wulan Vitari; Erwin Budianto
International Journal of Business, Economics, and Social Development Vol. 7 No. 3 (2026): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v7i3.1212

Abstract

This study examines the influence of liquidity and leverage on firm profitability in property and real estate companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The property sector represents a capital-intensive industry characterized by long project cycles, high financing requirements, and sensitivity to macroeconomic fluctuations. These characteristics make financial structure and working capital management critical determinants of corporate performance. Profitability is measured using Return on Assets (ROA), while liquidity and leverage are proxied by the Current Ratio (CR) and Debt to Equity Ratio (DER), respectively. A quantitative research design was employed using secondary data derived from audited annual financial reports. The sample consisted of 18 companies selected through purposive sampling, resulting in 72 firm-year observations. Following classical assumption testing and outlier adjustment, 62 observations were deemed suitable for regression analysis. Multiple linear regression analysis was conducted using IBM SPSS version 27. The empirical findings reveal that liquidity exerts a significant negative effect on profitability, indicating that excessive current assets may reduce asset utilization efficiency. Similarly, leverage demonstrates a significant negative relationship with profitability, suggesting that higher debt levels increase financial burdens that suppress net income. Simultaneously, liquidity and leverage jointly influence profitability, highlighting the importance of balanced financial management strategies. These results emphasize that both overinvestment in liquid assets and excessive reliance on debt financing may weaken firm performance. Overall, the study underscores the necessity for property companies to optimize working capital allocation and maintain a sustainable capital structure to enhance profitability and asset efficiency.
Co-Authors Alda Wulan Vitari Astri Hartianti Dev Anand Haris Budiana Maiya Liza Maiyaliza Maiyaliza Mardiyani Mardiyani Miftah Alfarid Fathurahman Novi Dwi Putri Sri Nanda Hikmatulloh Uus Khasanah