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All Journal Trikonomika: Jurnal Ekonomi JAM : Jurnal Aplikasi Manajemen Jurnal Ilmiah Ekonomi Islam Jurnal Manajemen Indonesia Jurnal Mitra Manajemen JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JIKA: Jurnal Ilmu Keuangan dan Perbankan Journal of Humanities and Social Studies Almana : Jurnal Manajemen dan Bisnis JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat MBIA Jurnal Ilmiah Akuntansi Manajemen JASF (Journal of Accounting and Strategic Finance) Jurnal Riset Akuntansi Kontemporer Jurnal Syntax Transformation Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Management and Bussines (JOMB) International Journal Of Science, Technology & Management (IJSTM) Journal of Economics and Business UBS Jurnal Ekonomi Efektif Jurnal Ekonomi Jurnal Abdi Masyarakat Indonesia International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Pengabdian Masyarakat Akademisi IJFBP International Journal of Family Business Practices Jurnal Ilman: Jurnal Ilmu Manajemen Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Indonesia Sosial Teknologi Journal Research of Social Science, Economics, and Management eProceedings of Management Enrichment: Journal of Multidisciplinary Research and Development INTERNATIONAL JOURNAL OF ECONOMICS AND MANAGEMENT REVIEW Majority Science Journal Jurnal Penelitian Pendidikan Indonesia In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Journal of Global Economic Research Proceeding of Community Service and Engagement
Irni Yunita
Universitas Telkom
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Analysis of Financial Performance Before and After the Covid Pandemic : (Case Study on the Oil Palm Plantation Industry Listed on the Indonesia Stock Exchange) Dian Novita Bukit; Irni Yunita
Jurnal Indonesia Sosial Teknologi Vol. 6 No. 1 (2025): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v6i1.8788

Abstract

This research aims to examine trends and differences in the financial performance of palm oil companies listed on the Indonesia Stock Exchange, using Current Ratio, Quick Ratio, Debt to Asset Ratio, Debt to Equity Ratio, Net Profit Margin, Gross Profit Margin, Operating Profit Margin, Return on Assets, Return on Equity, Total Asset Turnover, and EBITDA Margin before,  during, and after the COVID-19 pandemic. The research employs a descriptive analysis with a quantitative approach. The sample selection utilized a purposive sampling method, and the analytical methods include financial ratio analysis, trend analysis, and mean difference analysis (Paired Sample t-test). The findings reveal significant differences in financial performance before and after the pandemic, particularly in CR, QR, NPM, GPM, OPM, ROA, and ROE ratios based on formula calculations. However, statistical testing using IBM SPSS 26 indicated no significant differences across all financial ratio indicators.
PENINGKATAN LITERASI PENGELOLAAN KEUANGAN DAN INVESTASI BERBASIS DIGITAL BAGI PEKERJA MIGRAN INDONESIA DI HONGKONG Irni Yunita; Cahyaningsih Cahyaningsih2; Palti Sitorus
The Proceeding of Community Service and Engagement (COSECANT) Seminar Vol. 3 No. 1 (2023): Prosiding COSECANT : Community Service and Engagement Seminar
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/cosecant.v3i1.7125

Abstract

Peningkatan Literasi Pengelolaan Keuangan dan Investasi Berbasis Digital Bagi Pekerja Migran Indonesia merupakan hal yang perlu diupayakan. Peningkatan literasi tersebut diwujudkan dalam kegiatan Pengabdian kepada Masyarakat (Abdimas), Kolaborasi dengan Konsulat Jenderal Republik Indonesia (KJRI) di Hong Kong. Kegiatan ini diajukan dalam upaya meningkatkan literasi keuangan dan investasi bagi Pekerja Migran Indonesia yang berada di wilayah Hong Kong. Kegiatan ini bertujuan untuk memberikan pemahaman yang lebih baik kepada Pekerja Migran Indonesia mengenai pentingnya pengelolaan keuangan yang bijaksana dan pengetahuan tentang opsi investasi yang aman dan berkelanjutan. Melalui kegiatan ini, kami berharap para Pekerja Migran Indonesia dapat memperoleh pengetahuan yang memadai untuk mengelola pendapatan mereka dengan lebih efektif, memahami risiko dan peluang investasi, serta mampu merencanakan masa depan keuangan yang lebih stabil. Pengabdian Masyarakat telah diselenggarakan pada hari Minggu, 19 November 2023 dengan peserta lebih dari 31 Pekerja Imigran Indonesia bertempat di KJRI Hongkong. Hasil kuesioner pre test dan post test terkait pemahaman materi pelatihan menunjukkan bahwa terdapat prosentase peningkatan dan penurunan pada masing2 respons pernyataan dengan menggunakan skala likert. Pada pertanyaan No.1 sd No.11 terdapat perubahan (kenaikan/penurunan) sebesar 14%, -3%, -14%, -3% dan -10%. Hal ini menunjukkan bahwa peserta pada saat post test mengalami peningkatan pemahaman terhadap konten materi pelatihan yang disampaikan.
Pemberdayaan PMI melalui Pelatihan Kewirausahaan Digital Berbasis AI di Taiwan Maria Apsari Sugiat; Ratna Komala Putri; Irni Yunita
Jurnal Pengabdian Masyarakat Akademisi Vol. 5 No. 2 (2026)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v5i2.1723

Abstract

Pekerja Migran Indonesia (PMI) di luar negeri umumnya masih menghadapi keterbatasan dalam pengembangan keterampilan kewirausahaan, sehingga ketergantungan terhadap remitansi menjadi tantangan jangka panjang bagi kemandirian ekonomi mereka. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kapasitas PMI dalam kewirausahaan digital berbasis ekonomi kreatif melalui pemanfaatan teknologi digital dan kecerdasan buatan (Artificial Intelligence/AI). Program dilaksanakan secara luring pada 30 November 2025 di ASEAN Business District, Taichung, Taiwan, dengan melibatkan 50 PMI dari berbagai latar belakang pekerjaan. Metode yang digunakan meliputi workshop interaktif, diskusi, serta praktik langsung penggunaan teknologi digital sederhana dan aplikatif, seperti Canva, Gemini, ChatGPT, dan CapCut, untuk mendukung promosi usaha melalui media sosial. Hasil kegiatan menunjukkan peningkatan pemahaman peserta mengenai peluang kewirausahaan digital serta kemampuan awal dalam memanfaatkan AI sebagai alat bantu pemasaran dan pengelolaan usaha. Peserta juga mampu mengidentifikasi ide usaha yang realistis sesuai dengan kondisi dan potensi masing-masing. Kegiatan ini memberikan dampak positif berupa peningkatan kepercayaan diri dan kesiapan PMI dalam merintis usaha mandiri. Program pengabdian ini diharapkan dapat menjadi model pemberdayaan PMI berbasis teknologi yang berkelanjutan dan dapat direplikasi di wilayah lain.
Optimization of Stock Portfolio Investment on the IDXHIDIV20 Index Using the Single Index Model and Markowitz Model Approach for Beginner Investors Piko Hamudin; Irni Yunita
INTERNATIONAL JOURNAL OF ECONOMICS AND MANAGEMENT REVIEW Vol 3 No 3 (2025): Current issue 9
Publisher : SMARTINDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58765/ijemr.v3i3.283

Abstract

Purpose - This study investigates the construction of optimal stock portfolios using the Single Index Model (SIM) and the Markowitz Mean-Variance Model (MM), applied to the IDX High Dividend 20 (IDXHIDIV20) index. With a growing number of novice investors in Indonesia, understanding which classical model offers better guidance for dividend-oriented investing is increasingly essential. Design/methodology/approach - A descriptive quantitative approach was used, employing weekly secondary data of 20 IDXHIDIV20 constituents from 2019 to 2024. The SIM was applied through regression-based estimations and excess return-to-beta ranking, while the Markowitz Model utilized a full variance-covariance matrix with Excel Solver optimization. Originality -  This research contributes empirical evidence to modern portfolio theory by comparing the effectiveness of SIM and MM in the context of novice investors in emerging markets. It also incorporates the relevance of sustainability factors through dividend strategies. Findings and Discussion - The Markowitz portfolio consistently outperforms the SIM portfolio in both return and risk dimensions, achieving an expected annual return of 23.56% with a standard deviation of 2.81%, compared to SIM's 22.96% return with 5.89% volatility. While the SIM offers practical simplicity for novice investors, the MM provides superior diversification through covariance-based optimization. These findings validate the importance of robust model selection in portfolio strategy. Conclusion - The Markowitz Model is preferable for investors with access to analytical tools and data due to its superior risk-return performance, while SIM remains a valuable approach for those with limited resources. The study enhances financial education and supports informed investment decisions for dividend-focused strategies in emerging markets.
Analysis of Bankruptcy Prediction Accuracy Using the Altman Z-Score, Springate, Taffler, and Zmijewski Models in Property & Real Estate Companies Listed on the IDX (2020-2023) Alvin Matheus Reinhard Marpaung; Irni Yunita
INTERNATIONAL JOURNAL OF ECONOMICS AND MANAGEMENT REVIEW Vol 4 No 1 (2026): Current issue 10
Publisher : SMARTINDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58765/ijemr.v4i1.374

Abstract

Purpose – This research assesses bankruptcy predictions derived from various models to identify the most accurate approach, especially for real estate companies that are publicly traded and listed on the Jakarta Stock Exchange between 2020 and 2023. It also seeks to examine the bankruptcy tendencies of each chosen company, as indicated by the respective models. Design/methodology/approach – Evaluating a company's financial stability necessitates a comprehensive analysis employing models such as the Altman, Springate, Taffler, and Zmijewski Z-score to forecast the potential hazards of future insolvency. Originality – This research assesses the bankruptcy prognosis scores of real estate firms by comparing them to actual outcomes, as demonstrated by the net losses incurred between 2020 and 2023. To select the model exhibiting the highest accuracy and the lowest error rates, Type I and Type II error analyses are conducted. Findings and Discussion – Taffler's model predicts real estate company bankruptcy best, followed by Altman Z-Score and Zmijewski, and Springate's least accurately. It recommends that enterprises continuously assess financial performance, refrain from incurring excessive debt, maintain adequate current assets to fulfill liabilities, and improve profit margins. Conclusion – This study recommends that companies perform regular financial assessments, limit reliance on debt to finance assets, maintain sufficient current assets to cover liabilities, and work on improving profit margins.
RISK-ADJUSTED CAPITAL BUDGETING FOR CLINIC DEVELOPMENT INVESTMENT FEASIBILITY AT CAMAR MANDIRI JEMBER Andre Rizal Sinaga; Irni Yunita
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 5 (2026): October (ON-PROGRESS)
Publisher : CV. Radja Publika

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

Abstract

This study evaluates the investment feasibility of developing Klinik Pratama Camar Mandiri Jember through a risk-adjusted capital budgeting approach. The project concerns the acquisition of land and an existing building, partial demolition, renovation, relocation, licensing, and initial working capital for a clinic that currently operates on leased premises. A descriptive-evaluative quantitative case study was conducted using 2020-2024 clinic financial statements, patient visit data, revenue and cost structures, investment budget assumptions, and indicative bank financing information. The analysis applies Net Present Value, Internal Rate of Return, Profitability Index, Payback Period, Discounted Payback Period, sensitivity analysis, scenario analysis, Monte Carlo simulation, and Debt Service Coverage Ratio. Under the base scenario, the project generates a positive NPV of IDR 311,469,830, IRR of 9.68%, PI of 1.13, and payback period of 12.36 years, indicating conditional economic feasibility. However, discounted payback exceeds 15 years, revenue growth is the most sensitive variable, the probability of positive NPV is 51.70%, and full bank financing is not supported by clinic cash flow. The investment is therefore feasible only with strict cost control, revenue stabilization, and prudent financing structure.
Comparative Analysis of Conventional (Financial, Network) and Optimized Mixed Integer Linear Programming Scenarios for Telecom Network Investment Decision Making Adithya Yudha; Irni Yunita
Journal Research of Social Science, Economics, and Management Vol. 4 No. 3 (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.v4i3.734

Abstract

The telecommunications industry in Indonesia faces numerous challenges in allocating resources for network development, including network complexity, technological changes, market competition, and customer expectations. To achieve optimal financial outcomes and customer satisfaction, investments must be well-managed, well-placed, and well-executed. This study analyses network investment portfolio selection outcomes at Telkomsel; Indonesia's largest cellular operator, comparing conventional scenarios (financial and network) with an optimized scenario using Mixed Integer Linear Programming (MILP). The research evaluates these scenarios based on total portfolio score, incremental revenue, and Internal Rate of Return (IRR). Financial indicators such as net present value (NPV), IRR, EBIT margin, incremental revenue, and network indicators such as capacity and customer satisfaction (download/upload throughput, latency, packet loss, jitter) assess investment feasibility. The MILP optimization scenario strongly correlates with incremental revenue, NPV, and IRR, indicating higher financial performance. Sites selected in the MILP optimization outperscenario formed others in total score (22% better than the financial scenario, 63% better than the network scenario), incremental revenue (3.5% better than the financial scenario, 90.2% better than the network scenario), and portfolio IRR (4% better than the financial scenario, 70% better than the network scenario). 
The Effect of Profitability and Managerial Ownership on Financial distress with Capital Structure as Moderating Variabel TB Aria Maulana Ihsan; Irni Yunita
Journal of Global Economic Research Vol. 2 No. 2 (2025)
Publisher : Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62194/pm8ay555

Abstract

The construction industry in Indonesia decreasing in profits in the 2019-2023 period, with several large companies recording consecutive losses. This study aims to analyze the effect of profitability and managerial ownership on financial distress and identify whether capital structure strengthens this effect of construction companies. Quantitative and moderated regression approach was used with secondary data financial statements of construction companies listed on Indonesia Stock Exchange (IDX) during 2019-2023. The results indicate profitability has a significant effect on financial distress. Conversely, managerial ownership not significant, but when combined with profitability, it can reduce the chance of financial distress. Capital structure not strengthen the profitability and financial distress, but reinforce the influence of managerial ownership. High managerial share ownership and balanced capital structure debt and equity, helps companies avoid financial distress. This study recommends that financial management in construction companies focus on enhancing profitability and managing capital structure to prevent financial distress.
Constructing Optimal Portfolios Using the Single Index Model and Markowitz Model: A Study on Cryptocurrencies Eko Sanjaya Nurhakim; Abdul Mukti Soma; Irni Yunita
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 2 (2024): JASF (Journal of Accounting and Strategic Finance) - December 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v7i2.485

Abstract

This study analyzes the formation of optimal portfolios on cryptocurrency assets using the single index model and the Harry Markowitz model. This study covers 79 cryptocurrencies with the largest market capitalization during the period June 2023–June 2024. We calculate the optimal portfolio using the single index model and Markowitz, and evaluate its performance using the Sharpe Ratio. The results show that the Harry Markowitz model produces better portfolio performance compared to the single index model. The Markowitz portfolio produces a positive Sharpe ratio (1.8496), a portfolio return rate of 7.678%, and lower risk (0.0415). Conversely, the single index model portfolio shows a negative Sharpe ratio (-2.0971), indicating lower returns than risk-free assets. In addition, the Markowitz model offers more efficient diversification than the single index model. However, in general, both the Single Index Model and the Markowitz Model have a significant effect on the formation of optimal portfolios, with the Sharpe Index proving to be a significant mediator in the relationship between the two models and the optimal portfolio. The R-squared value shows that the SIM variables, Markowitz Model, and Sharpe Index explain 48.4% of the variation in the optimal portfolio. This study recommends the use of the Harry Markowitz model for cryptocurrency investment because it can provide higher returns with more controlled risks. This study provides important insights for investors on the strategy of diversifying cryptocurrency asset portfolios.
Co-Authors Abdul Mukti Soma Adelia Nandira Maharani Adi Katon Pamungkas Adithya Yudha Agita Putra Pramana Agus Afrianingsih, Dwi Aisha Nur Izzati Aisha Nur Izzati Aldilla Iradianty Almira Iffa Fauzia Alvin Matheus Reinhard Marpaung Andini Pujasari Andre Rizal Sinaga Anggara Ramadhan Anggita Prameswari Anisah Firli Aprianto, Fadly Ayu Nur Rahmadhani Azizah, Reza Noor Bayu Aji Prasetyo Bella Salsabilla Cahyaningsih Cahyaningsih2 Damiao Maia, Graciano Andre Darussalam Darussalam Della Ferranti Della Ferranti, Della Dematria Pringgabayu Destyana, Devica Puteri Dian Novita Bukit Diva Rifayani Dwi Kurniawan, Dwi Dyah Ajeng Mulatsih Eko Sanjaya Nurhakim Erie Febrian Fachrizal, Fiqhi Fadly Aprianto Fajar Sidiq Adi Prabowo Fajra Octrina Fiqhi Fachrizal Firmansyah, Fandi Firrisa Tsamara Munica Fitri Amanda Zuchrinata Gadis Arimbi Puspita Graciano Andre Damiao Maia Graciano Andre Damiao Maia Gushendri, Adzra Helga Engrasia Gustyana, Tieka Tri Kartika Irani, Annisa Salsabila Dwitha Jamhari Jamhari Jeffry Frans Rinaldo Silaban Kevin Krisna Khoirunnisa Az-Zahra Kishi Alandra Maghfirah Izani Desta Maria Apsari Sugiat Marwa Dewi Ahdiyati Salim Mauli Permata Sari Meuthia Rahmawati Milleniasari, Poeti Annisa Muhammad Farhan Muhammad Farid Pratama Muhammad Iqbal Alamsyah Naurah Salsabila Naurah Salsabila Ramadhana Novemrian, Yandi Nuraulia, Naifah Nurwijayanti Palti Sitorus Piamalia, Novita Nur Piko Hamudin Priyambodo, Muhammad Ganang Puspita*, Gadis Arimbi Putri, Devina Dianra Putri, Salsabila Fadila Rahmawati, Meuthia Ratna Komala Putri Ratna Lindawati Lubis Ratna Lindawati Lubis Ray Burton Reza Noor Azizah Ria Ratna Ariawati Rina Indiastuti Rinaldi, Muhammad Adrian Daffa Nadino Rinaldo Silaban, Jeffry Frans Risanti, Sherly Nur Aulia Roderta Cahya Diputra Safitri Puji Lestari Sagung Desy Pratami, A.A Salma Salimah Salsabila Fadila Putri Sugiat, Maria TB Aria Maulana Ihsan Tiara Putri Nadiwa Trihandayani*, Deri Vanessa Eleanor Saaba Yusoff, Yusliza Mohd