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All Journal CERMIN PERMANA IJIBE (International Journal of Islamic Business Ethics) JURNAL MANAJEMEN MOTIVASI ILTIZAM Journal of Sharia Economic Research Performance Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Inovasi Ekonomi Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Multiplier: Jurnal Magister Manajemen Konsentrasi: Jurnal Manajemen dan Bisnis Jurnal Ekonomi, Bisnis, dan Akuntansi JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi
Jaka Waskito
Fakultas Ekonomi Dan Bisnis Universitas Pancasakti Tegal
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Mechanical Engineering Nursing Public Health Social Sciences

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Peran Mediasi MargPeran Mediasi Margin Laba Bersih pada Faktor Internal terhadap Rentabilitas Perusahaan Sektor Teknologi yang Terdaftar di BEI Tahun 2021-2024 in Laba Bersih pada Faktor Internal terhadap Rentabilitas Perusahaan Sektor Teknologi yang Terdaftar di BEI Tahun 2021-2024 Rihadatul Aisy, Salma; Waskito, Jaka; Amirah, Amirah
ILTIZAM Journal of Shariah Economics Research Vol. 9 No. 2 (2025): Iltizam Journal of Shariah Economics Research
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, UIN SULTHAN THAHA SAIFUDDIN JAMBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/2fdv5c17

Abstract

This inquiry examines the repercussions of Working Capital Turnover, Activity, Liquidity, and Inventory Turnover on Profitability, positioning Net Profit Margin as a mediator within technology enterprises listed on the Indonesia Stock Exchange (2021–2024). A quantitative framework was employed on secondary data sourced from the IDX portal utilizing multiple linear regression and path analysis. Pivotal outcomes elucidate: (1) Partially, Working Capital Turnover manifests no significant bearing on Net Profit Margin or Profitability; Activity exerts a substantially adverse effect on Net Profit Margin yet remains neutral toward Profitability; Liquidity demonstrates significantly positive associations with both variables; Inventory Turnover exhibits markedly negative impacts on Net Profit Margin and Profitability; whereas Net Profit Margin itself evinces no correlation with Profitability; (2) Path analysis discloses Net Profit Margin's efficacious mediation between Working Capital Turnover and Profitability, yet identifies its ineffectiveness in mediating the influences of Activity, Liquidity, and Inventory Turnover upon Profitability.
Firm Value dan Faktor Penentunya di Sektor Energi: Peran Strategis Komisaris Independen Rosalina; Waskito, Jaka; Utami, Yuni
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 11 No. 2 (2025): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v11i2.4029

Abstract

The determination of firm value in the energy sector is influenced by internal performance and the effectiveness of corporate governance. This study aims to examine the determinants of firm value Return on Assets (ROA), Total Asset Turnover (TATO), and Debt to Equity Ratio (DER) and to assess the strategic role of Independent Commissioners as a governance mechanism in moderating these relationships. Using a quantitative approach and secondary data from the financial reports of 36 energy companies listed on the Indonesia Stock Exchange during 2020–2024, the analysis employed multiple linear regression and moderation regression techniques. The results show that ROA (β = 0.739; p = 0.001), TATO (β = 0.488; p = 0.000), and DER (β = 0.026; p = 0.001) have a significant positive effect on firm value. However, Independent Commissioners negatively moderate the effect of ROA (β = -6,687; p = 0,006) and DER (β = -0,301; p = 0,002) on firm value, and do not significantly moderate the effect of TATO (β = 0,505; p = 0,302). These findings suggest that the strategic role of Independent Commissioners in supporting firm value has not yet been fully effective in Indonesia’s energy sector.
Pengaruh Managerial Ownership, Sales Growth, ROA, dan Cash Holding terhadap Manajemen Laba Anita Himawati; Waskito, Jaka; Hapsari, Ira Maya
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 11 No. 2 (2025): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v11i2.4030

Abstract

Earnings management is a crucial topic in the business world because it can impact the reliability of financial reports and the economic decisions of stakeholders. This practice is often employed to provide a better picture of financial conditions. This study aims to examine the influence of managerial ownership, sales growth, ROA, and cash holdings on earnings management in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. A quantitative approach was used with secondary data obtained from the official IDX website. From a total population of 94, 24 samples were selected using a purposive sampling technique. Data analysis was carried out using multiple linear regression using SPSS version 25. The results showed that partially managerial ownership (tcount 0.164 < ttable 1.97769; sig. 0.870 > 0.05) and sales growth (tcount -0,907 > -ttable -1.97769; sig. 0.366 > 0.05) can be concluded as having no effect on earnings management, while ROA (tcount 6.436 > ttable 1.97769; sig. 0.000 < 0.05) and cash holding (tcount -4.481 < -ttable -1.97769; sig. 0.000 < 0.05) can be concluded as having an effect on earnings management. Simultaneously, these four variables have an effect on earnings management (Fcount of 12.347 > Ftable 2.67 and sig. value 0.000 < 0.05).
Dinamika Struktur Modal dalam Perusahaan Sektor Tambang: Pengaruh Struktur Aset, Kepemilikan Institusional, Risiko Bisnis dan Growth Opportunity Dewi, Tri Marliana; Waskito, Jaka; Amin, M. Arridho Nur
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 12 No. 2 (2026): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v12i2.4988

Abstract

This study aims to analyze the impact of asset structure, institutional ownership, business risk, and growth opportunity on the capital structure of mining companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The research approach employed is a quantitative method utilizing secondary data from financial statements obtained through the official portal of the Indonesia Stock Exchange. The population consists of 63 mining companies, with a sample of 17 companies selected through purposive sampling. The data analysis technique used is multiple linear regression analysis using SPSS 25. Several previous studies have shown inconsistent findings regarding the effects of asset structure, institutional ownership, business risk, and growth opportunity on capital structure, particularly among mining sector companies listed on the IDX during the 2020 to 2024 period, a time marked by post-pandemic recovery and fluctuations in global commodity prices. The novelty of this study lies in the simultaneous testing of these four independent variables within a single model in the context of the mining industry, an area that has not been extensively explored in previous research. The findings reveal that asset structure, institutional ownership, and business risk have a significant negative effect on capital structure, while growth opportunity has no significant effect on capital structure. Collectively, the four independent variables have a simultan effects on capital structure.
d Determinan Pertumbuhan Pembiayaan UMKM pada Bank Umum Syariah dengan Moderasi Non Performing Financing : Bank Umum Syariah Feni Marlia; Jaka Waskito; Amirah
JURNAL MANAJEMEN MOTIVASI Vol 22 No 2 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v22i2.9180

Abstract

This study examines the effects of BI Rate, Third-Party Funds (DPK), Inflation, and Financing to Deposit Ratio (FDR) on MSME financing growth, with Non-Performing Financing (NPF) as a moderating variable in Islamic Commercial Banks in Indonesia during 2021–2025. Using secondary data from the Financial Services Authority (OJK), 54 observations were analyzed through Multiple Linear Regression and Moderated Regression Analysis (MRA). The results show that BI Rate negatively affects MSME financing growth, while DPK and FDR have positive effects. Inflation has no significant effect. NPF moderates only the relationship between FDR and MSME financing growth, providing insights for improving Islamic banking financing strategies. Keywords: BI Rate; Third Party Funds; Inflation; Financing to Deposit Ratio; Non-Performing Financing
Co-Authors Alhakim, Isa Arief Alsaifira, Octania Meyrawati Amin, M. Arridho Nur Aminul Fajri Amirah Amirah, Amirah Anita Himawati Berliani Putri, Nabila Darnawi, Mrs. Debby Firoeza Indiany Deddy Prihadi Dewi Indriasih Dewi, Tri Marliana Dien Noviany Rahmatika Fauziyah, Armatus Syifa Feni Marlia Firmansyah, Fahmi Gunistiyo Gunistiyo Gunistiyo, Gunistiyo Ira Maya Hapsari Irawan, Bei Hariraa Irwan Prasetyo Juli Riyanto Tri Wijaya M. Faqihudin Mahben Jalil Maya Hapsari, Ira Niken Wahyu C Reformasi, Era Rihadatul Aisy, Salma Rosalina Setyowati Subroto Siswanto . Sri Ratih Handayani, Sri Ratih Suwandi Suwandi Tju, Ayu Febian Imanuel Utami, Galuh Mega Wahyu Dwi Yulihapsari Widianti, Tika Yuni Utami Yuni Utami