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All Journal El-Iqtishady Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Mawaddah: Jurnal Hukum Keluarga Islam Jurnal Inovasi Ekonomi Syariah dan Akuntansi IRDH International Journal of Social Sciences & Humanities (IRDH IJSCH) International Journal of Management and Business
Elly Lestari
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Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Krisis Global dan Ketahanan Sumber Pembiayaan Pembangunan: Kajian Literatur atas Peran Tabungan Domestik sebagai Stabilizer Yourman Gamas Mahesa; Elly Lestari; M Daffa Dhiya Ulhaq; Ival Fadlyanto; Dede Saerozi; Muhtar Ulum; Mochammad Yuda Adipratama; Nissya Rahma Aurelia Rokhim; Gama Pratama
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 6 (2025): November : Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i6.1712

Abstract

Development financing systems in various developing countries, including Indonesia, have been tested by repeated global crises, such as the 2008 financial crisis, the COVID-19 pandemic, and geopolitical tensions since 2020. The economy is highly dependent on external funding, such as foreign loans and foreign direct investment (FDI), making it vulnerable to disruptions and uncertainty in capital flows. This article examines the strategic role of domestic savings as a stabilizer in maintaining the resilience of development financing using a desk study approach. The literature review shows that mobilizing domestic savings through conventional and Islamic financial institutions is crucial for encouraging long-term investment, reducing dependence on external financing, and strengthening national fiscal independence. In the Islamic economy, the rise of yield-based savings instruments, productive waqf, and retail sukuk has helped expand a stable and equitable domestic funding base. Furthermore, this article finds that digital transformation, fiscal incentive policies, and financial literacy are key to increasing public participation in productive savings. Therefore, increasing domestic savings is an economic tool and a national defense strategy in facing ongoing global crises.
ANALISIS KETERBATASAN REFORMASI BIROKRASI PROSEDURAL DAN KRISIS INTEGRITAS DI KOTA BATU Abd. Rohman; Dody Setyawan; Elly Lestari
Seminar Nasional Hasil Riset dan Pengabdian Vol. 7 (2025): Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Ke 7 Tahun 2025
Publisher : LPPM Universitas PGRI Adi Buana

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Abstract

Reformasi birokrasi adalah agenda vital untuk mewujudkan good governance dan pelayanan publik berkualitas. Di Indonesia, Grand Design Reformasi Birokrasi 2010-2025 bertujuan menciptakan birokrasi kelas dunia yang bersih, akuntabel, dan melayani. Namun, implementasinya masih dihadapkan pada berbagai tantangan, terutama praktik korupsi dan inefisiensi. Penelitian menggunakan pendekatan deskriptif kualitatif untuk menganalisis implementasi RB di Pemerintah Kota Batu, yang secara formal menunjukkan peningkatan skor RB dan inovasi digital, namun secara substantif masih menghadapi gap besar. Temuan penelitian, capaian administratif yang impresif kontras dengan rendahnya integritas, akuntabilitas, dan efektivitas manajemen SDM di lapangan. Faktor penghambat meliputi ego sektoral, koordinasi lemah, resistensi budaya, dan intervensi politik. Penelitian ini merekomendasikan pergeseran paradigma evaluasi RB dari kepatuhan prosedural menuju transformasi substantif, dengan mengusulkan model pengukuran kontekstual yang mengukur budaya kerja, inovasi, dan kepercayaan publik secara holistik.
The Effect of Capital Structure and Profitability on Company Value in Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange for the 2019-2023 Period Leonardo Gianfranco Jeharut; Elly Lestari; Setyaningrum, Fitria
International Journal of Management and Business Vol. 3 No. 1 (2026): January
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

This study aims to determine the influence of capital structure and profitability on the value of companies in the property and real estate sectors listed on the Indonesia Stock Exchange for the 2019–2023 period. A sample of 17 companies was selected using the purposive sampling method. Data analysis was carried out by multiple linear regression using SPSS version 21. The study results show that first, capital structure has a partial significant effect on company value, which means that effective management of capital structure can increase company value. Second, profitability also has a partial positive effect, where increased profitability will increase the company's value, reflecting good financial performance and the ability to generate future cash flow. Third, simultaneously, capital structure and profitability significantly influence the company's value, emphasizing that the combination of good capital structure management and increased profitability is a key strategy to maximize the company's value.
Analysis of The Calculation of The Cost of Production Based on The Full Costing Method as The Basis For Determining The Selling Price on The CV. Cita Mandiri Batu City Prasetio Natara; Elly Lestari; Fendiyatmi Kusufa
International Journal of Management and Business Vol. 3 No. 1 (2026): January
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

The purpose of this study is to analyze the calculation of the cost of production based on the full costing method as the basis for determining the selling price on CV. Cita Mandiri Batu City. This research uses a qualitative method. The data used was an interview with the leader and one of the employees in the production field at CV. Cita Mandiri Batu City. The data analysis method used is descriptive with the cost of production based on the full costing method. The results of the analysis prove that the cost of production is based on the full costing method in one production on CV. Cita Mandiri Kota Batu as much as IDR 3,384,500 with the determination of the selling price of potato chips per package of 100 grams at a price of IDR 18,000. These results prove that CV. Cita Mandiri Kota Batu has been optimal in determining the selling price because it made a profit of IDR 935,500 or as much as 27,64% in one production. The calculation of the cost of production using the full costing method is able to increase the accuracy in determining the selling price of products.
The Influence of Financial Literacy, Consumptive Lifestyle, And E-Money on Family Financial Management in The Village of Tlogomas Malang City Aristo Aldi; Elly Lestari; Moch Nurhidayat
International Journal of Management and Business Vol. 3 No. 1 (2026): January
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

The aim of this study is to determine the effect of financial literacy, consumptive lifestyle and e-money on family financial management in RW 06, Tlogomas Village, Malang City, both partially and simultaneously. Descriptive research design, type of explanatory research using quantitative methods. The population of this research is a resident (head of the family) in the RW 06 environment of Malang City Tlogomas Village as many as 719, sampling techniques using purposive sampling obtained as many as 88 people. Instrument using a questionnaire. Data analysis uses multiple linear regression analysis. Hypothesis testing using the T (partial) test and F test (simultaneous). The results of multiple linear regression obtained by the three independent variables have a positive regression coefficient value and the coefficient of R Square's coefficient of 0.571 (contribution of the independent variable to the dependent variable of 57.1%). The results of the t (partial) hypothesis testing obtained the three independent variables have a tcount> ttable value significantly <0.05 and the results of the F (simultaneous) hypothesis testing obtained the Fcount> Ftable value with significantly <0.05. So it was concluded that financial literacy, consumptive lifestyle and e-money had a significant effect on family financial management in RW 06, Tlogomas Village, Malang City, both partially and simultaneously. The family should manage finances by considering the three factors of financial literacy, lifestyle, and e-money in order to achieve more stable and prosperous financial conditions.
Analysis of the Determination of the Cost of Goods Sold at PT. Spirit Jaya Snack & Coffee Mariana Rika Nahak; Elly Lestari; Setyaningrum, Fitria
International Journal of Management and Business Vol. 3 No. 1 (2026): January
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

The purpose of this study is to analyze the determination of the cost of goods sold at PT. Spirit Jaya Snack and Coffee. This research uses a qualitative method. The data used was an interview with the owner of PT. Spirit Jaya Snack and Coffee. The data analysis method used is descriptive with the cost of goods sold. The results of the analysis prove that the cost of goods sold in one production at PT. Spirit Jaya Snack and Coffee amounted to IDR 2,192,500 with the determination of the selling price of cassava chips per package of 100 grams at a price of IDR 13,000, with a profit of one production of IDR 1,707,500. The cost of goods sold plays an important role in determining the amount of expenses and expenses incurred to produce items or services of a business entity, as well as to determine the accurate selling price of the product.
The Influence of Working Capital Structure on The Profitability of Manufacturing Companies Listed on The Indonesia Stock Exchange Oktavianus Karno; Elly Lestari; Moch Nurhidayat
International Journal of Management and Business Vol. 3 No. 1 (2026): January
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

This quantitative study looked at the relationship between three key debt ratios—the Debt to Equity Ratio (DER), the Long-term Debt to Equity Ratio (LDER), and the Debt to Assets Ratio (DAR)—and the profitability of manufacturing companies that are partially listed on the Indonesia Stock Exchange (IDX). The researchers used a purposive sample technique to choose six industrial enterprises on the IDX, and they gathered 30 financial statement data points from 2019 to 2023. Multiple linear regression analysis was the primary method used to examine the data.   The study's findings demonstrate that any debt ratio alone has a statistically significant impact on profitability.   Specifically, DAR, LDER, and DER had t-values of 5.095 (p < 0.05), 4.751 (p < 0.05), and 6.072 (p < 0.05), the corresponding accordingly.   Furthermore, the combined influence of DAR, LDER, and DER on profitability was shown to be extremely significant with an F-value of 17.116 and an R2 of 75.2%.  This suggests that when combined, these three debt ratios may account for a sizable portion of the variation in the profitability of the chosen businesses. The study concludes that an increase in these debt ratios (DAR, LDER, and DER) is associated with a larger possibility for enhanced profitability, underscoring the critical role that effective working capital management plays in enhancing a company's financial performance.
Co-Authors Abd. Rohman Ahmad Muhajir Aristo Aldi Benikna Maria Ines Liti Burhan Latip Dede Saerozi Dini Selasi Dody Setyawan Elfrida Fatima Ida Fendiyatmi Kusufa Gama Pratama Ival Fadlyanto Leonardo Gianfranco Jeharut M Daffa Dhiya Ulhaq Maria Defira Sari Maria Yunita Seran Mariana Rika Nahak Moch. Nurhidayat Mochammad Yuda Adipratama Muhammad Farid Hasan Muhtar Ulum Nissya Rahma Aurelia Rokhim Oktavianus Karno Patrisia Nimat Jematu Prasetio Natara Prasetyo, Anung Nugroho Reineldis Jemanis Amat Ricko Fredrik Rihi Rini Rizkiyana Ulfa Setyaningrum, Fitria Yeti Bota Muda Yourman Gamas Mahesa Yuni Setyawati