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All Journal EKONOMIS : Journal of Economics and Business Indonesian Economic Review
Elidawati Elidawati
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Struktur Aset, Resiko Bisnis, Pajak dan Likuiditas terhadap Keputusan Pendanaan pada Perusahaan Kawi Sherina Sherina; Thomas Sumarsan Goh; Elidawati Elidawati; Edison Sagala
Ekonomis: Journal of Economics and Business Vol 6, No 2 (2022): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i2.647

Abstract

In running a company, funding is needed for all company activities. Funding decisions have a very important role in the survival of a company. There are two sources of funding in the company, namely internal and external sources. Internal sources are retained earnings and external sources are debt and issued shares. Company’s manager must consider which sources would have the best result on the company. The analytical technique used in this research is a comparative descriptive analysis technique. Primary datas were collected through interviews and observations while secondary data were obtained from literatures related to the research topic. Asset structure, business risk, tax, liquidity and funding decisions are used as research objects. The results shows that asset structure, risk and liquidity had no effect on funding decisions at Kawi company. Taxes had an effect on funding decisions at Kawi company. Asset structure, business risk, tax and liquidity together have no effect on funding decisions at Kawi company.
Pengaruh Struktur Aktiva, Operating Leverage, Beban Pajak, dan Laba Ditahan terhadap Struktur Keuangan pada PT. Tona Desy Putri Sari; Thomas Sumarsan Goh; Elidawati Elidawati; Edison Sagala
Ekonomis: Journal of Economics and Business Vol 6, No 2 (2022): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i2.645

Abstract

His study aims to examine whether the financial structure is influenced by asset structure, operating leverage, tax expense, and retained earnings at PT. Tona. The results of this study reveal that the structure of assets, operating leverage, tax expense, and retained earnings all affect the financial structure
Pengaruh Beban Pajak, Non Debt Tax Shield, Beban Bunga, dan Pertumbuhan Aset terhadap Struktur Modal pada PT Alam Vanny Vanny; Thomas Sumarsan Goh; Elidawati Elidawati; Edison Sagala
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.656

Abstract

In running a business, every company definitely needs funds to help develop its business. The funds obtained can come from the company itself or from outside parties who invest in the company. Therefore, in managing the existing funds in the company, it is necessary to have wisdom in deciding whether the funds needed within the company can then be used in accordance with the operational needs needed by the company itself. The purpose of this study was to determine and analyze the effect of Tax Expense, Non Debt Tax Shield, Interest Expense and Asset Growth on the Capital Structure. This study uses multiple linear regression analysis techniques. Data were obtained from literature related to the research topic. This can be in the form of financial statements of tax expense, non-debt tax shield, interest expense, asset growth and capital structure that affect the company. The results showed that Tax Expense has a negative effect on the Capital Structure of Alam Company, Non Debt Tax Shield has no effect on the Capital Structure of Alam company, Interest Expense has a negative effect on the Capital Structure of Alam Company, Asset Growth has a positive effect on the Capital Structure of Alam Company and the Tax Expense, Non Debt Tax Shield, Interest Expense and Asset Growth have an effect on the Capital Structure of Alam Company.
Analysis of the Calculation of Profit Volume Costs, Break Even Points, Margin of Safety, and Contribution Margin on Profit Planning Elidawati Elidawati; Edy Terdjo
Indonesian Economic Review Vol. 6 No. 1 (2026): February : Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v6i1.79

Abstract

The rapid growth of the coffee shop industry in Indonesia has transformed coffee shops into a "third place" for people's lifestyles. However, external pressures during the pandemic caused Coffee Shop X to fail in achieving its 2025 profit target due to operational restrictions. This study aims to evaluate the effectiveness of Cost-Volume-Profit (CVP) analysis as a strategic instrument in profit planning for 2026 to recover financial performance post-contraction. The research method employed is quantitative, utilizing the Least Square method to separate semi-variable costs. The results indicate that the company has a weighted-average contribution margin of IDR 11,256, with a Break-Even Point (BEP) of 19,413 units. To offset the losses incurred in 2025, the company has set a sales target of 29,094 units for 2026. Risk analysis reveals a Margin of Safety of 49.86% and a Degree of Operating Leverage of 4.5, indicating high profit sensitivity to changes in sales volume. In conclusion, CVP analysis provides an accurate foundation for MSME management in formulating profit planning strategies and mitigating operational risks more scientifically in the future.
Co-Authors Desy Putri Sari Edison Sagala Edy Terdjo Goh, Thomas Sumarsan Sherina Sherina Vanny Vanny