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All Journal JURNAL ECONOMIA Wahana Riset Akuntansi Jurnal Ilmiah Teknik Elektro Komputer dan Informatika (JITEKI) JAM : Jurnal Aplikasi Manajemen POSITIF JURNAL KEPEMIMPINAN DAN PENGURUSAN SEKOLAH Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi SAR (Soedirman Accounting Review): Journal of Accounting and Business Cetta: Jurnal Ilmu Pendidikan IKRA-ITH ABDIMAS Jurnal Samudra Ekonomi dan Bisnis JURNAL BISNIS & AKUNTANSI UNSURYA Balance Vocation Accounting Journal Jurnal Kajian Ilmiah DEDIKASI PKM Psikoborneo : Jurnal Ilmiah Psikologi Journal of Community Practice and Social Welfare (JaCiPS) Jurnal Pengabdian Masyarakat Bhinneka Kajian Bahasa dan Sastra (KABASTRA) Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Al Gizzai: Public Health Nutrition Journal International Journal of Health and Information System (IJHIS) Sinergi International Journal of Economics Health Dynamics Jurnal Bakti Dirgantara Konstruktivisme : Jurnal Pendidikan dan Pembelajaran Jurnal Pengabdian Masyarakat dan Penelitian Terapan Logistica : Journal of Logistic and Transportation Kesmas: Jurnal Kesehatan Masyarakat Nasional (National Public Health Journal)
Dian Wijayanti
Universitas Sebelas Maret
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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PENGARUH DETERMINAN KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN FARMASI DI BURSA EFEK INDONESIA TAHUN 2019 – 2024 Eneng Sugihyanty; Wijayanti, Dian
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 11 No 1 (2026): JURNAL DAN BISNIS AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v11i1.1818

Abstract

Kajian ini bermaksud guna menguji serta menganalisis dampak rasio keuangan yang meliputi Current Ratio, Asset Turnover, Debt to Equity Ratio, dan Net Profit Margin pada harga saham pada perusahaan bidang farmasi yang terdaftar tercatat di BEI selama periode 2019–2024. Data yang diterapkan pada kajian ini adalah data sekunder yang didapati dari publikasi resmi BEI serta IDX Statistics. Melalui penerapan teknik purposive sampling, diperoleh sebanyak 10 perusahaan yang mencukupi kriteria sebagai sampel penelitian. Metode analisis yang dipakai ialah regresi data panel, yang memungkinkan pengujian pengaruh variabel secara simultan dengan mempertimbangkan dimensi waktu dan individu perusahaan. Hasil pengujian menunjukkan bahwa secara simultan Current Ratio, Asset Turnover, Debt to Equity Ratio, serta Net Profit Margin berdampak signifikan pada harga saham. Namun, secara parsial perolehan kajian ini mengindikasikan bahwasanya Current Ratio, Asset Turnover serta Debt to Equity Ratio tidak berdampak signifikan pada harga saham, sedangkan Net Profit Margin berdampak positif serta signifikan pada harga saham. Temuan ini mengindikasikan bahwasanya tingkatan profitabilitas perusahaan menjadi faktor utama yang dipertimbangkan investor pada dalam menentukan nilai saham perusahaan farmasi di pasar modal.
Digital Technology-Based Education Transformation in The Capital of The Archipelago Amrizal, Amrizal; Setiawan, Andi; Wijayanti, Dian; Setiadi, Alpian; Rukma, Andi Satriani Nanda; Hikma, Muqtaridatul
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 6 No. 1 (2026): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v6i1.22761

Abstract

The rapid advancement of digital technology has significantly transformed various sectors, including education, requiring adaptive and innovative approaches to learning systems. This study aims to analyze the transformation of digital technology-based education in the Indonesian Capital City (IKN) and to examine the readiness of the community to adapt to such transformation. Using a qualitative approach with a literature review method, this research synthesizes findings from relevant academic sources, policy documents, and previous studies related to digital education, smart city development, and human resource readiness. The results indicate that the transformation of education in IKN is closely linked to the integration of digital infrastructure, such as e-learning platforms and hybrid learning systems, which enhance accessibility, flexibility, and learning effectiveness. Furthermore, the implementation of digital education supports the broader vision of IKN as a smart city by fostering a digitally literate and innovation-oriented society. However, several challenges remain, including unequal access to digital infrastructure, varying levels of digital literacy, and limited institutional readiness. These challenges highlight the importance of comprehensive strategies that integrate technological development with human resource capacity building. The study also finds that community readiness plays a crucial role in determining the success of digital education transformation, as it influences the adoption and sustainability of technology-based learning. Therefore, the government and educational institutions must prioritize digital literacy programs, infrastructure development, and inclusive policies to ensure equitable access to education. This research contributes to the existing literature by providing a comprehensive analysis of digital education transformation within the context of a newly developed capital city and offers practical implications for policymakers and stakeholders in designing sustainable and inclusive education systems in the digital era
Co-Authors Adnyani Asak, Putu Rani Afrianda, Rio Aftha Taufik, Javier Agiel Al Munir, Sipon Amrizal Amrizal Andi Setiawan Anisa Rahmawati Ardini, Siska Arum Ratnaningsih Azizah, Sholihatun Bambang Sutrisna Bella Grace Gabriella Azzahra, Asiyah Bintang B Sibarani Cahyadi, Rino Tam Cahyadi Cecep Pahrudin, Cecep Dewi Dyah Widyastuti Donny Avianto Ellen A. Gunawan Eneng Sugihyanty Erik Iman Heri Ujianto Fallah, Raka Arbian Fara Azzahra, Latansa Fatiah Azzahra Febriani, Rieke Habibah, Rizki Hardana, Richio Putra Hariono, Michael Wijayanto Herlindah, Paulin Hermawan, I Gusti Ngurah Willy Hikma, Muqtaridatul I Gusti Ngurah Willy Hermawan Juhaeti Juhaeti Juhaeti, Juhaeti Kasmianto Abadi Khairunnisa, Anggita Nadya Lembut, Putu Indrajaya Maheswari, Hafizha Rasendriya Marcella Erwina Rumawas nalurita, sari Ngurah Ayu Nyoman Murniati Novita Damayanti NUR KHOLIFAH Oktaviana, Ajeng Pasha, Luh Ketut Nanda Ayu Prasetya, Jeremia Allan Pratama, Bagas Brian Rianto Rianto Rino Tam Cahyadi, Rino Tam Risanggalih, Mikael Rismayanti, Febriana Dwi Rita Intan Permatasari Rofik, Putri Jasmine Rohim, Yasin Nur Rukma, Andi Satriani Nanda Safira, Nabilla Safri Safri , Safri Safri Safri Salim, Firna Julia Saraswati, Indah Wening Saur Costanius Simamora Saur Costanius Simamora, Saur Costanius Sendy Cahyadi, Sendy Setiadi Setiadi Setiadi Setiadi, Alpian Sibarani, Bintang B Siwi Tri Nugroho Heni, Maya Soedjono Soedjono Sugihyanty, Eneng Supriyadi, Rahma Hofifah Taufik, Javier Agiel Aftha Tri Siswati, Tri Tutik Siswanti Vera Sylvia Saragi Sitio Vianidya, Intan Wahyudi, Audra Putra Wahyuni, Regiane Kusuma Wasil, Mohammad Weni Kurdanti Wibowo, Dedi Widiawati, Sarovah Widya Kusumaningsih Zulaikah