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PENGARUH PENDAPATAN ORANG TUA DAN LITERASI KEUANGAN TERHADAP PERILAKU MANAJEMEN KEUANGAN SANTRI DI PONDOK PESANTREN MUROTALUL QUR’AN NURUL HUDA TASIKMALAYA Ariska Meilinda; Heidi Siddiqa; Sri Sudiarti
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 25 No 2 (2025)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/z45d3998

This study examines the effect of parental income and financial literacy on the financial management behavior of students (santri) at the Murotalul Qur’an Nurul Huda Islamic Boarding School in Tasikmalaya. The research was motivated by unstable saving behavior among students, indicating inconsistent financial management. Using a quantitative explanatory approach, data were collected from 145 respondents through questionnaires and analyzed using multiple linear regression. The results show that both parental income and financial literacy significantly influence students’ financial management behavior, with an R² value of 0.64. Financial literacy is the dominant factor, meaning students with higher financial knowledge tend to plan, save, and manage their spending better. Parental income supports financial stability but is not the sole determinant of behavior. The study concludes that financial education integrated with Islamic values is essential to build responsible and sustainable financial habits among students.

Pengaruh Total Asset Turnover, Debt To Equity Ratio, dan Net Profit Margin terhadap Return Saham Perusahaan Ritel Bei 2021-2024 Rahma Maripatu Saripah; Heidi Siddiqa
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 2 (2026): April : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i2.1647

This study was conducted to evaluate the influence of Total Asset Turnover (TATO), Debt to Equity Ratio (DER), and Net Profit Margin (NPM) in predicting stock return fluctuations. The study focuses on retail sector issuers listed on the Indonesian Stock Exchange (IDX) between 2021 and 2024. Through the application of panel data regression analysis, the study determined that the Common Effects Model (CEM) is the most appropriate estimation method. This decision was made based on a series of tests including the Chow Test and the Lagrange Multiplier. Although classical assumption testing showed symptoms of heteroscedasticity, this problem was addressed using the EGLS (cross-sector weighting) Panel method to ensure the validity of the estimates. Based on partial testing, it is found that TATO and NPM variables have a positive and significant contribution to stock returns, while DER is found to have no significant effect. Collectively, all independent variables had a significant effect, with the Adjusted R-Square value reaching 27.80%. This indicates that for investors in the retail sector, profitability and operational efficiency are important indicators in making investment decisions.

Pengaruh Pertumbuhan Penjualan, Debt to Equity Ratio, dan Return on Assets terhadap Pertumbuhan Laba: (Studi Empiris pada Subsektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024) Qivtia Febriyanti Fadilah; Heidi Siddiqa
Ebisma (Economics, Business, Management, & Accounting Journal) Vol. 6 No. 2 (2026): Economics, Business, Management, & Accounting Journal (Ebisma)
Publisher : Haka Vyza Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61083/ebisma.v6i2.114

Penelitian ini ditujukan untuk menganalisis bagaimana fluktuasi pertumbuhan laba pada emiten makanan dan minuman di BEI periode 2022-2024 dipengaruhi oleh pertumbuhan penjualan, ROA, serta DER. Menggunakan metodologi kuantitatif dengan kriteria purposive sampling, riset ini mengawali observasi pada 32 entitas (96 data). Guna memastikan terpenuhinya asumsi normalitas, dilakukan reduksi pada data outlier sehingga menghasilkan 81 observasi final dari 31 perusahaan. Temuan riset menunjukkan adanya korelasi positif yang nyata dari sisi pertumbuhan penjualan dan ROA terhadap laba bersih. Sebaliknya, variabel DER teridentifikasi memberikan dampak negatif yang signifikan. Hal ini mengonfirmasi bahwa optimalisasi aset dan ekspansi pasar merupakan motor utama keuntungan, sedangkan beban finansial yang berat justru menjadi penghambat pertumbuhan laba.

Pengaruh Revenue Growth dan Current Ratio terhadap Price to Book Value pada PT Jasa Marga Tbk. Periode 2017-2024 Nadila Puspita; Heidi Siddiqa
Ebisma (Economics, Business, Management, & Accounting Journal) Vol. 6 No. 2 (2026): Economics, Business, Management, & Accounting Journal (Ebisma)
Publisher : Haka Vyza Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61083/ebisma.v6i2.115

Naik turunnya angka valuasi korporasi menjadi inti pembahasan dalam studi ini pada PT Jasa Marga Tbk (2017-2024) yang diproksikan melalui (PBV). Tujuan utamanya adalah menguji pengaruh Revenue Growth dan Current Ratio terhadap valuasi pasar tersebut. Menggunakan metode kuantitatif dengan teknik purposive sampling, diperoleh 32 data laporan keuangan triwulanan yang dianalisis melalui Berdasarkan hasil pengujian lewat metode regresi linier multivariat, ditemukan bahwa seluruh variabel independen secara bersama-sama memberikan dampak yang nyata dengan daya determinasi 78,1%. Namun secara parsial, baik pertumbuhan pendapatan maupun rasio lancar menunjukkan korelasi negatif yang signifikan. Hal ini mengindikasikan bahwa pasar merespons negatif ekspansi pendapatan yang tidak efisien dan penumpukan aset lancar yang tidak produktif. Kesimpulannya, manajemen perlu mengoptimalkan modal kerja dan kualitas pertumbuhan untuk meningkatkan apresiasi investor.

Pengaruh Suku Bunga Bank Indonesia dan Harga Minyak Brent terhadap Return Saham Emiten Sektor Transportasi Kisti Wijayanti; Heidi Siddiqa
Ebisma (Economics, Business, Management, & Accounting Journal) Vol. 6 No. 2 (2026): Economics, Business, Management, & Accounting Journal (Ebisma)
Publisher : Haka Vyza Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61083/ebisma.v6i2.121

Penelitian ini bertujuan menganalisis pengaruh suku bunga Bank Indonesia dan harga minyak dunia acuan brent terhadap return saham emiten sektor transportasi yang terdaftar di Bursa Efek Indonesia. Kebaruan penelitian ini terletak pada fokus kajian yang secara khusus menyoroti emiten sektor transportasi periode observasi 2019-2025 yang mencakup fase pra-pandemi, pandemi dan pascapandemi. Penelitian menggunakan pendekatan kuantitatif dengan jenis eksplanatori. Pengumpulan data dilakukan melalui dokumentasi dari Bank Indonesia, U.S. Energy Information Administration, Yahoo Finance dan rujukan Bursa Efek Indonesia. Sampel penelitian terdiri atas 13 emiten yang dipilih dengan teknik purposive sampling, dengan total 1.079 observasi panel seimbang yang dianalisis menggunakan regresi data panel. Hasil penelitian menunjukkan bahwa suku bunga Bank Indonesia dan harga minyak dunia acuan brent berpengaruh negatif dan signifikan terhadap return saham emiten sektor transportasi. Secara teoritis, hasil ini memperkuat relevansi Arbitrage Pricing Theory (APT) dalam menjelaskan pearuh faktor risiko makroekonomi terhadap return saham. Secara praktis, temuan ini menegaskan bahwa investor, manajemen perusahaan dan pembuat kebijakan perlu mempertimbangkan dinamika suku bunga dan harga minyak dunia dalam pengambilan keputusan yang berkaitan dengan investasi, pengelolaan risiko dan kebijakan sektoral.

Pengaruh Pencatatan Keuangan, Perencanaan Modal, dan Siklus terhadap Keberlangsungan Usaha Mikto Non-franchise di Desa Margakalih Tarongong Kidul Kabupaten Garut Sira Aisyah; Heidi Siddiqa
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 3 (2026): Juli : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i3.1924

Although MSMEs are crucial to the economy, the sustainability of non-franchise micro-enterprises is often hampered by suboptimal financial governance. Low utilization of financial information, lack of separation between personal and business finances, and unstructured cash flow management are challenges that can affect long-term business sustainability. This quantitative study aims to evaluate the impact of financial record keeping, capital planning, and cash cycle management on the sustainability of non-franchise micro-enterprises in Mekargalih Village, Garut Regency. Using a survey method and saturated sampling technique, data from 70 business owners were analyzed using multiple linear regression. The results of the study indicate that financial record keeping does not have a significant impact on business sustainability, indicating that recording activities are still administrative in nature and have not been optimally utilized as a basis for business decision-making. Conversely, capital planning and cash cycle management have been shown to have a positive and significant impact on business sustainability. Business owners who are able to plan capital needs and maintain smooth cash flow tend to be more able to maintain the stability of their business operations. Simultaneously, these three variables contribute 45.2% to business sustainability. This finding confirms that the ability to allocate capital andKeywords: business continuity; financial records; capital planning; cash cycle; micro-enterprises.

Pengaruh Csr, Financial Distress, dan Altman Z-Score terhadap Keputusan Dividen pada Perusahaan Otomotif yang Terdaftar di Bei Periode 2020 – 2025 Sri Indri Oktavian; Heidi Siddiqa
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 3 (2026): Juli : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i3.1998

The purpose of this study is to analyze the influence of Corporate Social Responsibility (CSR), Financial Distress, and Altman Z-Score on Dividend Decisions in automotive sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2025 period. This study is motivated by fluctuations in the Dividend Payout Ratio (DPR) in the automotive sector, which indicates changes in company dividend policy due to economic conditions, financial performance, and non-financial factors that influence management decision-making. The research method used is a quantitative approach with a causal associative research type to examine the relationship between the independent and dependent variables. The study population consists of automotive sector companies listed on the IDX, while the sample was determined using a purposive sampling technique based on certain criteria. Research data were obtained from annual reports and company financial statements for the 2020–2025 period. Data analysis was carried out using the Dividend Payout Ratio (DPR) as a proxy for dividend decisions and statistical testing to determine the effect of CSR, Financial Distress, and Altman Z-Score on company dividend, the data were processed using SPSS.

Pengaruh Pencatatan Keuangan, Perencanaan Modal, dan Siklus terhadap Keberlangsungan Usaha Mikto Non-franchise di Desa Margakalih Tarongong Kidul Kabupaten Garut Sira Aisyah; Heidi Siddiqa
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 3 (2026): Juli : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i3.1924

Although MSMEs are crucial to the economy, the sustainability of non-franchise micro-enterprises is often hampered by suboptimal financial governance. Low utilization of financial information, lack of separation between personal and business finances, and unstructured cash flow management are challenges that can affect long-term business sustainability. This quantitative study aims to evaluate the impact of financial record keeping, capital planning, and cash cycle management on the sustainability of non-franchise micro-enterprises in Mekargalih Village, Garut Regency. Using a survey method and saturated sampling technique, data from 70 business owners were analyzed using multiple linear regression. The results of the study indicate that financial record keeping does not have a significant impact on business sustainability, indicating that recording activities are still administrative in nature and have not been optimally utilized as a basis for business decision-making. Conversely, capital planning and cash cycle management have been shown to have a positive and significant impact on business sustainability. Business owners who are able to plan capital needs and maintain smooth cash flow tend to be more able to maintain the stability of their business operations. Simultaneously, these three variables contribute 45.2% to business sustainability. This finding confirms that the ability to allocate capital andKeywords: business continuity; financial records; capital planning; cash cycle; micro-enterprises.

Pengaruh Csr, Financial Distress, dan Altman Z-Score terhadap Keputusan Dividen pada Perusahaan Otomotif yang Terdaftar di Bei Periode 2020 – 2025 Sri Indri Oktavian; Heidi Siddiqa
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 3 (2026): Juli : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i3.1998

The purpose of this study is to analyze the influence of Corporate Social Responsibility (CSR), Financial Distress, and Altman Z-Score on Dividend Decisions in automotive sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2025 period. This study is motivated by fluctuations in the Dividend Payout Ratio (DPR) in the automotive sector, which indicates changes in company dividend policy due to economic conditions, financial performance, and non-financial factors that influence management decision-making. The research method used is a quantitative approach with a causal associative research type to examine the relationship between the independent and dependent variables. The study population consists of automotive sector companies listed on the IDX, while the sample was determined using a purposive sampling technique based on certain criteria. Research data were obtained from annual reports and company financial statements for the 2020–2025 period. Data analysis was carried out using the Dividend Payout Ratio (DPR) as a proxy for dividend decisions and statistical testing to determine the effect of CSR, Financial Distress, and Altman Z-Score on company dividend, the data were processed using SPSS.

Pengaruh Service Excellence, Etika Kerja, Dan Worklife Balance Terhadap Kinerja Driver Gojek Di Kota Tasikmalaya Alya Fadillah; Heidi Siddiqa
Jurnal Ekonomi Kreatif Indonesia Vol. 4 No. 3 (2026): August
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v4i3.227

ABSTRAK Persaingan layanan transportasi online yang semakin ketat menuntut driver Gojek memiliki kinerja yang optimal melalui pelayanan prima, etika kerja yang baik, serta kemampuan menjaga keseimbangan antara pekerjaan dan kehidupan pribadi. Meskipun berbagai penelitian telah mengkaji faktor-faktor yang memengaruhi kinerja karyawan, penelitian yang menganalisis pengaruh service excellence, etika kerja, dan work life balance secara simultan pada mitra driver Gojek, khususnya di Kota Tasikmalaya, masih relatif terbatas. Penelitian ini bertujuan untuk menganalisis pengaruh service excellence, etika kerja, dan work life balance terhadap kinerja driver Gojek di Kota Tasikmalaya. Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap 100 driver Gojek yang dipilih menggunakan teknik purposive sampling. Analisis data dilakukan menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS) dengan bantuan aplikasi SmartPLS. Hasil penelitian menunjukkan bahwa service excellence, etika kerja, dan work life balance berpengaruh positif dan signifikan terhadap kinerja driver Gojek di Kota Tasikmalaya. Variabel etika kerja merupakan variabel yang memiliki pengaruh paling besar terhadap kinerja driver, sedangkan nilai R Square sebesar 0,714 menunjukkan bahwa ketiga variabel mampu menjelaskan 71,4% variasi kinerja driver, sementara sisanya sebesar 28,6% dipengaruhi oleh variabel lain di luar model penelitian. Penelitian ini memberikan kontribusi empiris dalam memperluas kajian mengenai faktor-faktor yang memengaruhi kinerja pekerja pada sektor transportasi berbasis platform digital serta menjadi masukan bagi perusahaan dalam merumuskan strategi peningkatan kualitas pelayanan, penguatan etika kerja, dan pengelolaan work life balance untuk meningkatkan kinerja mitra driver. ABSTRAct The increasing competition in the online transportation industry requires Gojek drivers to maintain optimal performance through excellent service, strong work ethics, and the ability to balance work and personal life. Although numerous studies have examined factors influencing employee performance, research investigating the simultaneous effects of service excellence, work ethics, and work-life balance on Gojek drivers, particularly in Tasikmalaya City, remains limited. This study aims to analyze the effects of service excellence, work ethics, and work-life balance on the performance of Gojek drivers in Tasikmalaya City. A quantitative approach was employed using a survey method involving 100 Gojek drivers selected through purposive sampling. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the assistance of SmartPLS software. The results indicate that service excellence, work ethics, and work-life balance have positive and significant effects on driver performance. Among the three independent variables, work ethics has the strongest influence on driver performance. Furthermore, the R-square value of 0.714 indicates that these variables explain 71.4% of the variation in driver performance, while the remaining 28.6% is explained by other factors outside the research model. This study provides empirical evidence that enriches the literature on factors influencing performance in the digital platform-based transportation sector and offers practical insights for Gojek in improving service quality, strengthening work ethics, and promoting work-life balance to enhance driver performance.

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