Articles
<![CDATA[The Influence of Liquidity, Solvency, and Activity Ratios on Profitability (ROA) in Banking Companies Listed on the Indonesia Stock Exchange During 2021–2024 ]]>
<![CDATA[Nugraha, Ari]]>;
<![CDATA[Fauzan, Raihan]]>;
<![CDATA[Komara, Acep]]>
<![CDATA[ Dinasti International Journal of Digital Business Management Vol. 6 No. 4 (2025): Dinasti International Journal of Digital Business Management (June - July 2025) ]]>
Publisher : <![CDATA[Dinasti Publisher ]]>
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DOI: 10.38035/dijdbm.v6i4.4915
<![CDATA[This study aims to analyze the influence of liquidity, solvency, and activity ratios on profitability (Return on Assets/ROA) in banking companies listed on the Indonesia Stock Exchange during 2021–2024. Using a quantitative approach and Partial Least Squares Structural Equation Modeling (PLS-SEM), the results reveal that the activity ratio (Total Asset Turnover/TATO) significantly and positively affects profitability. In contrast, the liquidity ratio (Loan to Deposit Ratio/LDR) and solvency ratio (Debt to Equity Ratio/DER) do not significantly influence profitability. These findings highlight that efficient asset management plays a crucial role in enhancing bank performance. Empirically, this implies that banking firms should prioritize asset utilization strategies to improve financial outcomes. From a managerial perspective, the results suggest the need for focused efforts on optimizing operational efficiency over merely maintaining liquidity or adjusting capital structure.]]>
<![CDATA[The Effect of Leverage and Profitability on Company Value with Managerial Ownership as A Moderator ]]>
<![CDATA[Amanda, Lisani]]>;
<![CDATA[Wulandari, Tari]]>;
<![CDATA[Komara, Acep]]>
<![CDATA[ IJEBD (International Journal of Entrepreneurship and Business Development) Vol 8 No 4 (2025): July 2025 ]]>
Publisher : <![CDATA[LPPM of NAROTAMA UNIVERSITY ]]>
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DOI: 10.29138/ijebd.v8i4.3337
<![CDATA[Purpose: The current research looks at how profitability and leverage affect a company's value, taking managerial ownership into account as a moderating factor. Manufacturing companies in the subsector of garments and textiles that are listed on the Indonesia Stock Exchange were the study's primary focus. The use of secondary data from company financial reporting. Purposive sampling was used for the sample process. Design/methodology/approach: Analytical methods used include descriptive statistical analysis, multiple linear regression analysis, and moderated regression analysis (MRA). Findings: The test findings demonstrate that the independent variables alone are unable to affect the dependent variable. Additionally, the moderating variable has not been demonstrated to effectively moderate how the independent factors affect the dependent variable. Research limitations/implications: Companies that manufacture clothing and textiles and were listed on the Indonesia Stock Exchange between 2019 and 2022 are the subject of this study. The results of this investigation might not be applicable to other sectors or eras. Practical implications: Investors can use the results of this study to help make financial decisions and by management in managing leverage and profitability. Originality/value: The author makes truth and originality the foundation of their work. Paper type: Research paper.]]>
<![CDATA[Capital Market Reaction To The Announcement Of Fuel Price Increase On Stock Returns Of Lq 45 Transportation Sub-Sector In 2023 ]]>
<![CDATA[Erlina, Erlina]]>;
<![CDATA[Azahra, Nelly Meinissa]]>;
<![CDATA[Komara, Acep]]>
<![CDATA[ Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 3 (2024): JETBIS : Journal Of Economics, Technology and Business ]]>
Publisher : <![CDATA[Al-Makki Publisher ]]>
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DOI: 10.57185/jetbis.v3i3.95
<![CDATA[The research was conducted to find out the reaction of the capital market to the rise in BBM in transportation and logistics sector companies listed on the Indonesian Stock Exchange. This study is an event study or event that arises directly from the rise in the price of oil (BBM) on October 1, 2023, against the market reaction based on the actions of transportation and logistics companies. Abnormal Return and Trading Volume Activity are variables used to analyze reactions. The data collection method used in this research is the Quantitative Data Method. Observations were conducted for 5 days before and 5 days after the BBM rise on October 1, 2023, using the Wilcoxon Signed Ranks test with a sample of 10 companies and a data test of 110. On the test results, there were abnormal differences in return and trading volume activity before and after the rise in BBM prices, the results could help market participants understand market dynamics, find investment opportunities, and manage risk. With a rise in sales, this means investors respond to events so that the markets react. The findings support the theory of signals because investors see the announcement of a BBM rise as a signal that can affect the stock price.]]>
<![CDATA[Factors Affecting The Use Of Accounting Information With Environmental Uncertainty As A Moderating Variable ]]>
<![CDATA[Maulidah, Diva]]>;
<![CDATA[Ristiani, Lia]]>;
<![CDATA[Saputri, Alselina]]>;
<![CDATA[Komara, Acep]]>
<![CDATA[ Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 5 (2024): JETBIS : Journal Of Economics, Technology and Business ]]>
Publisher : <![CDATA[Al-Makki Publisher ]]>
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DOI: 10.57185/jetbis.v3i5.109
<![CDATA[We realize that accounting information is very important for MSMEs today in the era of digitalization, where this research aims to obtain empirical evidence of variables that can influence it. The total research population was 50 MSMEs in the city of Cirebon and the sample was 40 MSMEs because of the population of 50 MSMEs that had used computerization, there were 40 MSMEs. The purposive sampling method was chosen to determine the sampling technique. The data analysis technique uses Moderated Analysis Regression (MRA). The conclusion that can be shown is as follows: the use of accounting information can be influenced by accounting knowledge or accounting training. The owner's education does not affect the use of accounting information. The use of accounting information can also be influenced by business size/scale of business. Environmental uncertainty can strengthen the influence of accounting knowledge on the use of accounting information. Environmental uncertainty cannot strengthen the effect of accounting training. The results of this research can be used as a reference for MSMEs to be motivated to use accounting information to improve MSME performance.]]>
<![CDATA[The Effect Of Current Ratio (CR) And Net Profit Margin (NPM) On Stock Price (Case Study Of Automotive Subsector Manufacturing Companies Listed On The Idx In 2020-2022) ]]>
<![CDATA[saadah, naellus]]>;
<![CDATA[alayda, wulan]]>;
<![CDATA[komara, acep]]>
<![CDATA[ Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 7 (2024): JETBIS : Journal Of Economics, Technology and Business ]]>
Publisher : <![CDATA[Al-Makki Publisher ]]>
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DOI: 10.57185/jetbis.v3i7.114
<![CDATA[A profitable company's stock price will rise, and vice versa. The stock market price reflects the state of the business. Fundamental analysis is one kind of analysis that is done to understand how stock prices are formed. The purpose of this study is to analyze the factors that affect stock prices. In this study, the internal factors used are the Current Ratio (CR) and Net Profit Margin (NPM). Secondary data for this study comes from the annual or annual financial statements of companies listed on the Indonesia Stock Exchange (IDX) for the automotive manufacturing subsector from 2020 to 2022. The sampling method is purposive, which means that the sample is selected non-randomly, and adjusted to the problem or research objectives. This study uses secondary data in the form of annual financial reports totaling 11 samples from automotive subsector manufacturing companies listed on the IDX for the 2020-2022 period. The results showed that the Current Ratio (CR) regression coefficient value was -0.011. This shows that the Current Ratio variable has a negative and significant effect on stock prices. Net Profit Margin (NPM) of 0.522 indicates that the Net Profit Margin variable has a positive and significant effect on stock prices.]]>
<![CDATA[The The Effect of Liquidity and Profitability on Financial Distress With Company Age as a Moderating Variable ]]>
<![CDATA[Nophiyanti, Alin]]>;
<![CDATA[Natia, Nia]]>;
<![CDATA[Komara, Acep]]>
<![CDATA[ Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics ]]>
Publisher : <![CDATA[Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto ]]>
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DOI: 10.31538/iijse.v8i3.7592
<![CDATA[The purpose of this study is to investigate the impact of liquidity and profitability ratios on financial distress, with firm age serving as a moderating variable. This study employs a quantitative approach with an associative methodology. The data used is secondary data from the financial statements of companies listed on the Indonesia Stock Exchange (IDX) for the years 2021-2023. The purposive sampling methodology was used for the sampling. This study analyzed 60 yearly financial reports. Multiple linear regression methods are used in this study's data analysis, as well as moderated regression. The findings indicated that liquidity had a favorable and significant effect on financial distress. Profitability has a favorable and considerable impact on financial stress. Profitability and liquidity have a substantial positive impact on financial distress. Company age reduces the impact of liquidity and profitability on financial hardship. The effect of liquidity and profitability on financial distress is 34.2%. Liquidity and profitability as well as the interaction of independent variables with moderating variables of company age, can predict financial distress by 35.1%.]]>
<![CDATA[Corporate Social Responsibility and Performance of Cirebon Hotels: A Moderation by CSR Strategy and Gender ]]>
<![CDATA[Risdiana, Reka]]>;
<![CDATA[Isqifaradillah, Chintia]]>;
<![CDATA[Komara, Acep]]>
<![CDATA[ Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics ]]>
Publisher : <![CDATA[Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto ]]>
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DOI: 10.31538/iijse.v8i3.7616
<![CDATA[This study explores how implementing Corporate Social Responsibility (CSR) influences hotel performance in Cirebon, with CSR strategy and gender diversity as moderating variables. A quantitative approach was employed by surveying 20 three- and four-star hotels. The findings indicate a statistically significant positive correlation between CSR activities and the performance of hotels. CSR strategy strengthens this relationship, while gender diversity at the managerial level enhances the effectiveness of CSR implementation. These findings underscore the significance of a structured CSR strategy and gender-inclusive management in maximising the impact of CSR on hotel performance.]]>
<![CDATA[The Effect of CSR on Firm Performance: The Moderating Role of the Audit Committee in Basic Material Companies on the Indonesian Stock Exchange for the Period 2021-2023 ]]>
<![CDATA[Mu’min, Amatul]]>;
<![CDATA[Enjellina, Dina]]>;
<![CDATA[Komara, Acep]]>
<![CDATA[ Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics ]]>
Publisher : <![CDATA[Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto ]]>
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DOI: 10.31538/iijse.v8i3.7617
<![CDATA[This research aims to analyze the influence of Corporate Social Responsibility (CSR) on company performance, with the audit committee acting as a moderating variable, specifically in the basic materials sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. Employing a quantitative approach, the study focuses on non-financial companies and uses purposive sampling to obtain 87 samples. Data are sourced from annual and sustainability reports and are analyzed using Moderated Regression Analysis (MRA) to evaluate both the direct impact of CSR and the moderating role of the audit committee in the CSR-performance relationship. The findings indicate that the presence of an audit committee enhances the positive relationship between CSR and company performance.]]>
<![CDATA[The Effect of Financial Literacy and Risk Perception on Pay Later Usage Decision by Gen Z ]]>
<![CDATA[Salsabilah, Shafira]]>;
<![CDATA[Saputri, Dea Amanda Adi]]>;
<![CDATA[Komara, Acep]]>
<![CDATA[ Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics ]]>
Publisher : <![CDATA[Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto ]]>
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DOI: 10.31538/iijse.v8i3.7705
<![CDATA[The purpose of this study is to examine how risk perception and financial literacy influence Generation Z's choice to adopt the Pay Later payment method in Cirebon City. Although Pay Later service is a Financial Technology (Fintech) innovation becoming increasingly popular among young people, it also contains financial hazards if used carelessly. In this study, 156 members of Generation Z who have utilized Pay Later services participated in a quantitative study using a Partial Least Square (PLS) approach. The research findings show that the decision to choose a Pay Later payment plan is positively and significantly influenced by risk perception and financial literacy. High risk perception encourages caution in financial decision-making, although good financial literacy makes people more selective in the use of this service. Combined, these two factors can explain the difference in the choice to use Pay Later. These results highlight the importance of improving risk transparency and financial education when using digital financial services, especially for younger people.]]>
<![CDATA[The Critical Role of Going Concern Audit Opinions in Relation to Audit Quality, Firm Size, Growth, and Leverage ]]>
<![CDATA[Komara, Acep]]>
<![CDATA[ Jurnal Kajian Akuntansi Vol 8 No 2 (2024): DECEMBER 2024: Article in Progress ]]>
Publisher : <![CDATA[Universitas Swadaya Gunung Jati ]]>
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DOI: 10.33603/jka.v8i2.9867
<![CDATA[The importance of going concern audit opinions is critical for various stakeholders in evaluating an organization's financial health and its ability to continue operations in the foreseeable future. This study aims to analyse the influence of audit quality, size, growth and leverage on the going concern audit opinion. This study using quantitative approach, and the purposive sampling method. The population of the study are consumer goods industry for the 2019-2023 period, and 220 observation data are analysed by logistic regression analysis test. The results of this study indicate that company growth, company size and debt equity ratio have no significant effect on going concern audit opinions, while audit quality has a significant effect on going concern audit opinions. The practical implications of this study resonate across auditing, corporate governance, investing, and regulatory practices, signaling a need for heightened awareness and action regarding audit quality and its cascading effects on going concern evaluations.]]>
