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LITERASI KEUANGAN DAN PERAN PENTINGNYA DALAM KEHIDUPAN PRIBADI Endang Sri Wahyuningsih; nirmala nirmala; Isnaeni Rokhayati
WIKUACITYA: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2026): WIKUACITYA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Wijayakusuma Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63859/wikuacitya.v5i1.494

Abstract

Membuat perencanaan sebuah investasi dalam pengelolaan keuangan pribadi merupakan hal yang rumit bagi setiap individu, dikarenakan investasi juga termasuk sebuah proses belajar untuk mengatur keuangan dimasa sekarang dan masa yang akan datang Dengan literasi keuangan yang baik, siapa pun dapat membuat rencana keuangan yang baik, mengelola keuangan mereka, dan mengidentifikasi masalah keuangan seperti utang yang berlebihan atau penipuan. Dengan demikian pengelolaan keuangan pribadi merupakan aspek yang sangat penting dalam kehidupan setiap individu, karena pengelolaan yang baik dapat mempengaruhi kualitas hidup dan kesejahteraan finansial seseorang. Pengabdian ini bertujuan meningkatkan pemahaman dan kesadaran mengenai pentingnya literasi keuangan dan pengelolaan keuangan pribadi Rencana Strategi dengan meningkatkan pengetahuan dan pemahaman yang benar mengenai langkah langkah yang tepat dalam pengelolaan keuangan. Sasaran Strategi meningkatkan pengetahuan dan menggerakan kesadaran akan pentingnya pengetahuan pengelolaan keuangan, sehingga diharapkan peserta kegiatan ini dapat meningkatkan kemampuan mengelola dan merencanakan keuangan dengan baik.
The Effect of Capital Structure, Leverage, and Firm Size on Financial Performance of Basic Materials Sector Companies Listed on the Indonesia Stock Exchange Yuliasih Triska Sugiarti; Heru Cahyo; Endang Sri Wahyuningsih
Journal of Multidisciplinary Science: MIKAILALSYS Vol 4 No 2 (2026): Journal of Multidisciplinary Science: MIKAILALSYS
Publisher : Darul Yasin Al Sys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/mikailalsys.v4i2.10797

Abstract

Financial performance is a critical indicator of a company’s ability to manage resources effectively and achieve sustainable business objectives. In the basic materials sector, companies face challenges related to commodity price fluctuations, economic uncertainty, and post-pandemic pressures that may affect their financial performance. This study aimed to examine the effects of capital structure, leverage, and firm size on the financial performance of basic materials companies listed on the Indonesia Stock Exchange during the 2019–2024 period. A quantitative approach was employed using secondary data obtained from companies’ annual financial statements. The sample consisted of 24 companies selected through purposive sampling. Data were analyzed using panel data regression with the Fixed Effect Model (FEM). The findings reveal that capital structure, measured by the Debt to Equity Ratio (DER), has a negative and significant effect on financial performance. Leverage, measured by the Debt to Assets Ratio (DAR), has a positive and significant effect on financial performance, whereas firm size does not have a significant effect. The study concludes that financing structure and debt management are more decisive in shaping financial performance than organizational scale. These findings contribute to corporate finance literature by providing sector-specific evidence on the determinants of financial performance in Indonesia’s basic materials sector. Practically, the study implies that companies should formulate optimal financing policies and allocate debt productively to enhance profitability and support long-term business sustainability.
Co-Authors Andhi Johan Zusana Ari Astuti Arifah, Auliya Arinastuti Arinastuti arjang Arjang, Arjang Bambang Susilo Basuki Basuki Cahyo, Heru Dadi Tri Awan Selalatu Dasep Supriatna Daulay, Rebekka desi kristanti, desi Dian S.P. Koesoemasari Dian Safitri Koesoemasari Didit Hadayanti edi sumantri Eka Hendrayani Elysa Putri Anggraeni Fadila, Nadia Fahturrohman, Wahyu Alif Feliks Anggia Binsar Kristian Panjaitan Handayani, Dwi Oktavia T L Harsuti, Harsuti Hatidja, St. Henderiawati, Retno Hendy Tannady Hening Riyadiningsih Heri Setiawan Heri Setiawan Heru Bayuaji Sanggoro Hizbul Khootimah Azzaakiyyah I Ketut Suada Irawan Dharma Sukowati Irawan Dharma Sukowati Isnaeni Rokhayati Isra' Nuur Darmawan Iwan Ariawan Iwan Rustendi Jeany Fiscarina Jefri Putri Nugraha Jusril, Hafizah Kartika, Rosalia Anindia Sari kencana, heris Koesoemasari, Dian S. P. Koesoemasari, Dian S.P Lestari, Herwiek Diyah Malik, Safarina G Moh. Gifari Sono Morgan, Juliette Muhammad Edwin Rachmanudin Muhammad Edwin Rachmanudin Muntahanah, Siti Myint, Khin Saw Aye N Farid, Muhammad Nirmala Nirmala Novanda Nur Huda Noviyanti, Rintis P Edi Sumantri P Edi Sumantri Pandu Riono Priyono Yulianto Pronyk, Paul M Purwanti, Anggun Ajeng Dwi Rachmadi Indrapraja Rachmanudin, Muhammad Edwin Rahmadani, Yulia Sagala, Dina Marlina Sanggor, Heru Bayuaji Sari, Dian Puji Puspita siti rodiah Sofyan Anang Kurniawan Sri Sundari Sulistyo Budi Utomo Sunarso, Budi Sundari, Sri Surveyandini, Mayla Suryanti, Jasi Susanto Susanto Susatyo Adhi Pramono, Susatyo Adhi Suzana, Andhi Johan Tahir, Muh. Sofwwan Tri Agus Setianingsih Trianty, Leily Udhayakumar, Venkatachalam Venkateswaran, Kodumudi Venkateswaran, Neeraja Vivid Violin Wahyuningsih, Wiji Widyah Setiyowati Widyastuti Widyastuti Wijaya, Minadi William A. Hawley Windarti Setiani WITA WIDYANDINI Yohana Nursruwening, Yohana Yudhaputri, Frilasita A. Yuliasih Triska Sugiarti