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All Journal Jurnal Bisnis dan Manajemen Jurnal Administrasi Bisnis PROFIT : Jurnal Administrasi Bisnis Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Sketsa Bisnis Jurnal Akuntansi dan Governance Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Wisesa: Jurnal Pengabdian Masyarakat
Reika Happy Sugiastuti
Brawijaya University
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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The Influence of Working Capital to Total Asset, Debt to Equity Ratio, And Inventory Turnover Ratio towards Profit Growth In Indonesia Purba, Bernadetha Eveline Gabriella; Nuzula, Nila Firdausi; Sugiastuti, Reika Happy
Profit: Jurnal Adminsitrasi Bisnis Vol. 17 No. 1 (2023): Profit: Jurnal Adminsitrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.profit.2023.017.01.1

Abstract

This research used Working Capital to Total Asset (WCTA), Debt to Equity Ratio (DER), and Inventory Turnover Ratio (IT) as independent variables. This research’s goals are to know and to explain the influence of WCTA on Profit Growth, the influence of DER on Profit Growth, the influence of IT on Profit Growth and the influence of WCTA, DER, and IT simultaneously on Profit Growth. The background of this research is the importance of companies to enhance profit from time to time as a form of responsibility to the Investor. This study is an explanatory research with quantitative approach. The object of this research is food and beverage companies that listed in Indonesia Stock Exchange (IDX) period 2017-2020. The sample selection is a purposive sampling and as a result, 16 companies were chosen from total population of 30 companies. The results of this research show that the influence of WCTA, DER, and IT simultaneously were significant on Profit Growth, and the influence IT also showed a significant impact on Profit Growth even though in the different direction. On the otherhands, WCTA and DER partially had an insignificantly influence on Profit Growth.
The Influence of Corporate Governance and Ownership Structure on Competitive Advantage: An Empirical Study in Indonesian Manufacturing Industry Linggahua, Akhyian Hamimah; Nuzula, Nila Firdausi; Sugiastuti, Reika Happy
Profit: Jurnal Adminsitrasi Bisnis Vol. 17 No. 1 (2023): Profit: Jurnal Adminsitrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.profit.2023.017.01.10

Abstract

Corporate governance describes the governance used to carry out the business activities of a corporation. This study aims to analyze the influence of Corporate Governance and Ownership Structure on Competitive Advantage. The Corporate Governance variable is explained by the size of the board of commissioners, educational background of the chairman of the board of commissioners, size of the board of directors, educational background of the chairman of the board of directors, and experience of the board of Directors. The competitive advantage variable is explained by capital intensity, market share, receivable turnover, cost of sales, and inventory turnover. This type of research is explanatory research because it explains the influence of corporate governance and ownership structure on competitive advantage. The relationship between variables is explained by testing two hypotheses. The sampling method used purposive sampling and obtained a sample of 36 companies, obtained from 12 companies for 3 years. using secondary data, namely the company's annual report. Data analysis in this study used Partial Least Square (PLS) with WarpPLS 7.0 software. The test results in this study indicate that there is a significant influence of corporate governance and ownership structure on competitive advantage.                                                                                                                         
How Financial Literacy and Investment Knowledge Influence Gold Investment Decisions Sugiastuti, Reika Happy; Friseyla, Vhallensya; Pramesti, Regita
Profit: Jurnal Adminsitrasi Bisnis Vol. 18 No. 2 (2024): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.profit.2024.018.02.9

Abstract

This research investigates the impact of financial literacy and investment knowledge on gold investment decisions among 30 members of the EOA Gold community in Malang, covering Batu City, Malang City, and Malang Regency. Data collected through surveys and questionnaires were analyzed using multiple linear regression in IBM SPSS version 29. The findings indicate that while financial literacy alone does not significantly influence gold investment decisions, investment knowledge plays a crucial role. Moreover, financial literacy and investment knowledge significantly affect these decisions when considered together. These results underscore the importance of enhancing investment knowledge among investors to make informed decisions about gold investments. The implications suggest that targeted educational programs and strategies focusing on investment knowledge could improve financial decision-making outcomes in gold investments.
LITERASI KEUANGAN MELALUI EDUKASI INVESTASI EMAS UNTUK MEMPERKUAT EKONOMI UMKM PADA KOMUNITAS “MBOIS” MALANG RAYA Sugiastuti, Reika Happy; Arik Prasetya; Ika Ruhana; Anni Rahimah; Nesya Nandini Maulida Widitya; Novita Tasya Sabila
Wisesa: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2026): WISESA: Jurnal Pengabdian Masyarakat
Publisher : UPT. PKM UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.wisesa.2026.05.1.6

Abstract

Pengabdian kepada masyarakat merupakan salah satu kegiatan dari dari Tridharma Perguruan Tinggi di samping dharma pendidikan dan penelitian. Dengan adanya pengabdian kepada masyarakat diharapkan selalu ada keterkaitan bahkan kemanunggalan antara perguruan tinggi dan masyarakat. Pengabdian ini mengambil judul “Literasi Keuangan melalui Edukasi Investasi Emas untuk Memperkuat Ekonomi UMKM pada Komunitas UMKM “MBOIS” Malang Raya”. Emas adalah salah satu bentuk investasi yang bisa melindungi dari inflasi dan menjaga nilai uang secara jangka panjang, sehingga emas dianggap sebagai bentuk investasi yang aman dan tidak terpengaruh kebijakan moneter yang diterapkan oleh bank sentral. Emas juga memiliki nilai likuiditas yang tinggi dan mudah jual kembali, hal ini sangat memudahkan dalam permodalan terutama para pelaku UMKM.
The Influence of Financial Literacy and Financial Management on the Financial Performance of MSMEs (Case Study on the “MBOIS” MSME Community in Malang Raya) Reika Happy Sugiastuti; Anik Nur Aini; Alyah Hasnah Saputri
Jurnal Bisnis dan Manajemen Vol. 13 No. 1 (2026): Jurnal Bisnis dan Manajemen Volume 13 Nomor 1 Tahun 2026
Publisher : Jurnal Bisnis dan Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jbm.v13i1.16885

Abstract

This study aims to analyze the effect of financial literacy and financial management on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) that are members of the “MBOIS” MSME Community in Malang Raya. The research is motivated by the limited financial management capability of MSME actors, despite their significant contribution to regional economic development. Data were collected using a quantitative approach through structured questionnaires distribution to 33 MSME owners and analyzed using multiple linear regression with the assistance of IBM SPSS 25, proceed by validity, reliability, and classical assumption tests. The results indicate that financial literacy has a positive and significant effect on MSMEs’ financial performance, indicating that suboptimal financial management practices remain a major constraint. Simultaneously, financial literacy and financial management are proven to have a significant effect on MSMEs’ financial performance. The implications of this study emphasize the importance of enhancing financial literacy accompanied by practical financial management assistance. These findings are expected to serve as a reference for MSME development programs and future research.
Determinasi Effective Tax Rate pada Perusahaan Subsektor Kimia di Bursa Efek Indonesia Wulan Nadirawati; Reika Happy Sugiastuti
Jurnal Akuntansi dan Governance Vol. 6 No. 2 (2026): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.6.2.263-279

Abstract

Objectives: This study aims to analyze the determinants of the Effective Tax Rate through leverage, liquidity, and profitability in chemical subsector companies listed on the Indonesia Stock Exchange during the 2021–2025 period. Design/method/approach: This study employs a quantitative method using secondary data and a purposive sampling technique, resulting in a sample of eight companies. Data were analyzed using multiple linear regression with SPSS 25. Results/findings: The results indicate that leverage and profitability have a significant effect on the Effective Tax Rate, while liquidity does not have a significant effect on the Effective Tax Rate. Theoretical contribution: This study enriches the literature on the application of agency theory by explaining the influence of leverage, liquidity, and profitability on the Effective Tax Rate in chemical subsector companies Practical contribution: The findings provide insights for company management in evaluating capital structure, liquidity, and profitability to optimize tax management. They are also useful for investor, financial analysts, and the Directorate General of Taxes in assessing corporate tax risk and supporting tax compliance monitoring. Limitations: This study is limited to chemical subsector companies listed on the Indonesia Stock Exchange during the 2021-2025 period.
Co-Authors Aditya Willian Yudhistira Afala, La Ode Machdani Alyah Hasnah Saputri Anik Nur Aini Anni Rahimah Anni Rahimah Arik Prasetya Athoillah, Moh. Bahtiar Fitanto Friseyla, Vhallensya Ika Ruhana Irvan Kharisma Putra Irvan Kharisma Putra Linggahua, Akhyian Hamimah Nesya Nandini Maulida Widitya Nila Firdausi Nuzula Novita Tasya Sabila Nur Imamah Pramesti, Regita pratama, muhammad rizki Purba, Bernadetha Eveline Gabriella Regita Pramesti Wildan Syafitri Wulan Nadirawati