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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) JURNAL MANAJEMEN BISNIS Iqtishoduna: Jurnal Ekonomi Islam JURNAL LENTERA BISNIS Jurnal Ilmiah Edunomika (JIE) International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat INVEST : Jurnal Inovasi Bisnis dan Akuntansi BEMAS: Jurnal Bermasyarakat Kontigensi: Jurnal Ilmiah Manajemen JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Indonesian Community Journal Journal of Innovation Research and Knowledge Sanskara Akuntansi dan Keuangan Easta Journal of Innovative Community Services Indonesian Journal Economic Review (IJER) West Science Business and Management JIMIA Jurnal Bisnis dan Manajemen West Science Jurnal Ekonomi dan Kewirausahaan West Science Jurnal REKOMEN (Riset Ekonomi Manajemen) Jurnal Pengabdian Masyarakat dan Riset Pendidikan KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Ekopedia: Jurnal Ilmiah Ekonomi Jejak digital: Jurnal Ilmiah Multidisiplin Indonesia Economic Journal Ash-Shidqu: Jurnal Ekonomi Syariah Jurnal Pengabdian dan Inovasi Masyarakat Indonesian Journal of Business and Entrepreneurship Research INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS) INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Alfiana
Universitas Muhammadiyah Bandung, Bandung, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pengaruh Gross Profit Margin (GPM) Dan Debt To Equity Ratio (DER) Terhadap Return On Assets (ROA)  Pada Perusahaan Industri Batubara Yang Terdaftar Di BEI Periode 2020-2024 Fadlillah Ramadhan; Meilanie Tri Pratiwi; Kylla Almira Rahma Fadzillah; Dini Nurhandayani; Alfiana Alfiana
Indonesia Economic Journal Vol. 2 No. 1 (2026): JANUARI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/rcmbhw33

Abstract

This study aims to examine the effect of Gross Profit Margin (GPM) and Debt to Equity Ratio (DER) on Return on Assets (ROA) of coal industry companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This study applies a quantitative approach with a descriptive research design. The data used are secondary data obtained from annual financial statements and analyzed using panel data regression. Based on the model selection results using the Chow test and Hausman test, the Random Effect Model was selected as the best estimation model. The results show that partially GPM has a positive and significant effect on ROA, while DER has a negative and significant effect on ROA. Simultaneously, GPM and DER have a significant effect on ROA. The R-squared value of 0.653058 indicates that GPM and DER explain 65.31% of the variation in ROA, while the remaining variation is explained by other variables outside the model. This study is expected to provide empirical evidence in analyzing profitability performance in coal industry companies.
Pengaruh Current Ratio (CR) Dan Return On Assets (ROA) Terhadap Price Book Value (PBV) Pada Perusahaan Industri Makanan & Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2024 Dava Indira Dandy; Wildan Fathil Padil; Alfiana Alfiana
Indonesia Economic Journal Vol. 2 No. 1 (2026): JANUARI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/6bh0j872

Abstract

This study aims to analyze the effect of Current Ratio (CR) and Return on Assets (ROA) on Price to Book Value (PBV) in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The research method used is a quantitative approach with an associative research type. The data used are secondary data in the form of annual financial reports of companies obtained from the official IDX website and each company. The analysis technique used is panel data regression with a Random Effect Model (REM) estimated using the Generalized Least Square (GLS) method. The results show that partially Current Ratio (CR) has a negative and significant effect on Price to Book Value (PBV), while Return on Assets (ROA) has a positive and significant effect on PBV. Simultaneously, CR and ROA have a significant effect on PBV. The coefficient of determination value of 97.3% indicates that most of the variation in PBV can be explained by CR and ROA, while the remainder is influenced by other variables outside the research model. The results of this study indicate that profitability has a more dominant role than liquidity in determining company value.
Pengaruh Net Profit Margin (NPM) Dan Total Asset Turnover (TATO) Terhadap Return On Asset (ROA) Pada Perusahaan Sub Sektor Farmasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2024 Wildan Fathil Padil; Dava Indira Dandy; Alfiana Alfiana
Indonesia Economic Journal Vol. 2 No. 1 (2026): JANUARI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/an765d25

Abstract

This study aims to analyze the effect of Net Profit Margin (NPM) and Total Asset Turnover (TATO) on Return on Assets (ROA) in pharmaceutical companies listed on the Indonesia Stock Exchange for the 2020–2024 period. This study uses quantitative methods with secondary data in the form of annual financial reports. The research sample consisted of six companies with a total of 30 observations, analyzed using panel data regression. Based on the results of the model selection test, the best model used was the Random Effects Model (REM). The results show that partially, NPM has a positive and significant effect on ROA, while TATO has no significant effect on ROA. However, simultaneously, NPM and TATO significantly influence ROA. The Adjusted R-squared value of 0.770689 indicates that the independent variables explain 77.07% of the variation in ROA. This study implies that increasing profitability in pharmaceutical companies is more influenced by the ability to generate net income than by asset turnover efficiency.
Pendampingan Dosen Dalam Penguatan Manajemen Keuangan UMKM Lokal : Pengabdian Alfiana; Eni Rakhmawati; Ristati; Nurjanna Ladjin; Oki Dwipurwani
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 April - Juni
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.5908

Abstract

Pengabdian ini bertujuan mengetahui peran pendampingan dosen dalam meningkatkan kapasitas manajemen keuangan UMKM lokal melalui tahapan identifikasi kebutuhan, analisis, perencanaan, penyusunan modul, pelatihan, pendampingan, implementasi, serta monitoring dan evaluasi. Hasilnya menunjukkan bahwa pendampingan memberikan dampak nyata pada pengetahuan, keterampilan, dan sikap pelaku usaha, dari sekadar pencatatan menjadi pengelolaan keuangan sebagai instrumen strategis. Pelaku UMKM mampu menyusun laporan sederhana, memahami kondisi usaha, dan mengambil keputusan berbasis data. Hal ini meningkatkan disiplin finansial, efisiensi biaya, serta pergeseran manajemen dari intuisi ke pendekatan rasional. Selain itu, laporan keuangan yang baik juga meningkatkan kesiapan mengakses permodalan, sehingga pendampingan ini berkontribusi dalam membangun tata kelola keuangan yang sistematis, adaptif, dan berkelanjutan.
The Influence of Good Corporate Governance, Tax Planning, and Financial Distress on Earnings Management with Internal Control as Intervening Variable Alfiana Alfiana; Fitriana Rakhma Dhanias; Loso Judijanto; Hadi Purnomo; Dipa Teruna Awaludin
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2107

Abstract

This study examines the influence of good corporate governance, tax planning, and financial pressure on earnings management in State-Owned Enterprises (SOEs) in Indonesia, with internal control as an intervening variable. This study is motivated by the limited research integrating the role of internal Control in the relationship between governance mechanisms and earnings management, particularly in the context of SOEs. The study sample consisted of 20 SOEs listed on the Indonesia Stock Exchange during the 2018–2023 period, yielding 120 company-year observations selected via purposive sampling. Data analysis was performed using a random-effects model (REM) in EViews 12. The results show that corporate governance and financial pressure do not significantly influence earnings management, although both are negative. Tax planning has a significant negative effect on earnings management. Internal control is proven to have a significant negative effect, but is unable to mediate the relationship between the independent variables and earnings management. These findings emphasize the importance of strengthening internal control to suppress earnings management practices and provide an empirical contribution regarding the limited role of governance mechanisms in the context of SOEs.
Pengaruh Debt To Equity Ratio (DER), Total Asset Turnover (TATO) Dan Net Profit Margin (NPM), Terhadap Return On Equity (ROE) Pada Sub Sektor Transportasi & Logistik Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2024 Asep Saepuloh; Alfiana
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 1 (2026): JANUARI-MARET
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/sthzy362

Abstract

This study aims to analyze the effect of Debt to Equity Ratio (DER), Total Asset Turnover (TATO), and Net Profit Margin (NPM) on Return On Equity (ROE) in transportation and logistics sub-sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. Using the panel data regression method with a sample of 13 companies and a total of 52 observations, this study determined the Common Effect Model (CEM) as the best model based on a series of model selection tests. The research data met the requirements of classical assumption tests, being free from multicollinerity and heteroscedasticity issues. Partial test results (t-test) indicate that the DER variable has a positive and significant effect on ROE. Meanwhile, the TATO variable does not have a significant effect on ROE , and the NPM variable shows a significant effect but with a negative coefficient direction toward ROE in this sub-sector. Simultaneously (F-test), the variables DER, TATO, and NPM collectively affect ROE. The coefficient of determination (Adjusted R Square) of 0.5305 indicates that the independent variables in this study can explain the ROE variable by 53.05%, while the remainder is explained by other factors outside the model.
Analisis Manajemen Risiko pada Usaha Laundry Rumahan: Studi Kasus Nadinda Laundry Susi Nurohimah; Alma Aulia Siffa; Amira Muthi Ghassani; Fatimah Rahman; Alfiana Alfiana
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 1 (2026): JANUARI-MARET
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/kgcmrm12

Abstract

This study analyzes the risk-management practices at Nadinda Laundry, a home-based micro, small, and medium enterprise (MSME) laundry business in Bandung Regency, with the aim of identifying, analyzing, evaluating, and providing risk-treatment strategies to strengthen operational resilience. Using a qualitative exploratory approach through a case study, data were collected from semi-structured interviews with the owner, field observations, and secondary sources such as academic literature and government reports. The identification process revealed 30 risks classified into six categories: market, financial, marketing, operational, human resources, and legal. Risk analysis using a 5×5 likelihood and impact matrix showed high-level risks such as rising electricity prices (level 16), negative online reviews affecting reputation (12), machine breakdowns (12), and power outages (12), along with various medium- and low-level risks. Risk-treatment strategies include operational efficiency improvements, routine maintenance, supplier diversification, employee training, and regulatory compliance. The study concludes that systematic risk-management implementation can minimize risk impacts, enhance customer satisfaction, and support the sustainability of laundry MSMEs amid industry dynamics.
Analisis Manajemen Risiko Pada UMKM Pertanian Menggunakan Pendekatan ISO31000 dan Matriks Risiko: Studi Kasus “Berkah Tani” Anisa Roshy Rosdian; Aghnia Yasyfa; Hesti Hisani Latifah Hamdah; Sarah Mutia Azahra; Alfiana Alfiana
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 1 (2026): JANUARI-MARET
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/3pvcf219

Abstract

The agricultural sector faces various risks that can threaten business continuity and sustainability. This study aims to analyze risk management in agricultural MSMEs "Berkah Tani". This analysis was carried out using ISO 31000 standards, SWOT analysis and risk matrix. The results of the research are then used to formulate mitigation strategies to increase the resilience and sustainability of "Berkah Tani" agricultural MSMEs. A qualitative approach is used in this study because this study aims to understand in depth how agricultural MSME actors identify, assess and manage the risks faced in their business activities. The results of the study show that there are 6 risk categories in the Berkah Tani business, namely production, financial, marketing, market, human resources and legal risks. With a total of 19 events that occurred, of which 3 risks were at an extreme level, 8 were risks with a high level, 5 were risks with a medium level and 3 risks were with a low level.  This study confirms that risks in agricultural business are indeed high and can be threatening, but through planned and standardized risk management, Berkah Tani can improve its adaptability and maintain the sustainability of its business in the long term. . 
Analisa Manajemen Risiko Pada UMKM Hijab Menggunakan Matriks Risiko Manajemen : Studi Kasus “Elmillahijab” di Kota Bandung Nayla Rubayyina Nugraha; Ai Malita Wulandari; Intan Nur’aini; Nuri Triani Anggraeni; Alfiana Alfiana
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 1 (2026): JANUARI-MARET
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/vt1v7523

Abstract

This study aims to analyze risk management at the Elmillahijab MSME in Bandung using a risk matrix approach. The method used was descriptive qualitative through direct observation and interviews with the business owner. The results showed that 31 risks were identified and categorized into six main types: market, financial, marketing, operational, human resources, and legal risks. Based on likelihood and impact analysis, 1 risk was identified as very high, 8 as high, 9 as medium, 12 as low, and 1 as very low. The most dominant risks stem from competitors conducting large-scale promotions, increasing raw material prices, and errors in pricing. Recommended risk management measures include regular market research, improving product quality, strengthening digital branding, and diversifying raw material suppliers. This study emphasizes the importance of implementing risk management at the MSME level to increase business resilience, maintain business sustainability, and strengthen competitive position in the ever-growing hijab fashion market.
Analisis Manajemen Risiko pada Jasa Mesin Bordir di Usaha Arsel Bandung Nuri Triani Anggraeni; Ai Malita Wulandari; Intan Nur’aini; Nayla Rubayyina Nugraha; Alfiana Alfiana
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 1 (2026): JANUARI-MARET
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/j1qrh760

Abstract

The development of embroidery services in the garment industry in Bandung is significant, garnering government attention as a driver of the country's economy. However, this sector has not yet become an independent sector and a pillar of the national economy. This study aims to determine the risks inherent in the embroidery services sector, as its operational activities pose various potential risks, both operationally, financially, and through human resources. The embroidery business is part of the Micro, Small and Medium Enterprises (MSMEs) sector. interviews, and documentation of service business owners and employees. Promotion is carried out through approaches between businesses, or clothing businesses that collaborate with embroidery services. This is because, in the embroidery service environment, there are several businesses producing clothing, jackets, and Levi's pants. The results of the study indicate that the main risks faced include the risk of machine damage, delays in orders, fluctuations in material prices, and dependence on skilled labor. Strategies implemented to control these risks include conducting routine machine maintenance and establishing intensive communication with customers
Co-Authors A Ratna Sari Dewi Abdul Basir Abdul Munim Al Basmeleh Achmad Abdul Azis Adam Devan Ferdian Adi Suroso Adindah Novihartina Jafar Adiningrat, Andi Arifwangsa Adzirah Muzaffirah Afrian Insan Kamil Aghnia Yasyfa Ai Malita Wulandari Al-Amin Ali Akbar Alma Aulia Siffa Almaira Sarah Junjunan Amira Muthi Ghassani Amiruddin Amiruddin Andi Anggi Kemalasari Andi Anggi Kemalasari Andi Primafira Bumandava Eka Anggi Mahmuddin Anggi Mahmudin Anggun Fitria Novianti Anisa Roshy Rosdian Annisa Pratiwi Sundari Aprih Santoso Ardiani Ika Sulistyawati Ari Assrishan Sosh Mantoro Ari Purwanti Ari Purwanti Arif Budiarto Aris Kurniawan Asep Rizal Asep Rizal Asep Rizal Maulana Asep Saepuloh Asfahani Asfahani Aspiati Samiun Astri Astri Ayesa Aulia Sofwa Ayesa Sofwa Aulia Azmi Syarif Bambang Baren Sipayung Butar Butar, Ribka Sari Chairil Akhyar Chika Putri Irwanda Christine Riani Elisabeth Dava Indira Dandy Dede Gustian Dede Hertina Dewi Rachmania Dhafin Al-Rasyid Dhafin Al-Rasyid Dhafin Al-Rasyid Sastradireja Dini Mardiani Dini Nurhandayani Dipa Teruna Awaloedin Djalalludin Akbar Djalaludin Akbar Dwihandoko, Toto Heru Edy Susanto Eko Budi Lestari Elky Rimba Priatna Ellyta Ellyta Elsya Meida Arif Eni Rakhmawati Eris Sudarisman Erwin Erwina Kartika Devi Eva Purnamasari Eva Yuniarti Utami Fadila Almahdali Fadila Siti Nuraeni Fadlillah Ramadhan Fajar Fajar Fajriani Azis Fajriani Azis Farida Farida Farini Limbong Fatimah Rahman Fiqi Ardi Abdurahman Masdar Fitriana Rakhma Dhanias Fitriansyah Fitriansyah Fredy Olimsar Frits Oscar Fanggidae Ghina Aulia Asy-syifa Ghulam Priyatna Yoniar Ghulam Yoniar Priatna H. Qur’ani Noor Hadi Purnomo Hadi Purnomo Hajar Chair Arrachman Hakim Hakim Hariandy Hasbi Hasyim, Abdul Malik Helin G Yudawisastra Heny Herawati Herawati Herawati Heri Setiawan Hermiyetti Hermiyetti Hesti Hisani Latifah Hamdah Hesty Erviani Zulaecha Humaidah Muafiqie I KADEK WIRA DHARMA PRAYANA Indra Krishernawan Intan Nur’aini Irma M Nawangwulan Irwan Moridu Iwan Harsono Iwan Maulana Iwan S Seber Jemmy Christian Rakinaung Kakaly, Sulastri Khoirul Umam Hasbiy Klemens Mere Klemens Mere Kurniati Karim Kylla Almira Rahma Fadzillah Lanina Pratiwi Listiana Sri Mulatsih Listiana Sri Mulatsih Liza Husnita Loso Judijanto M Ramadhika Gautama K Mahdi Maisya Hayina Zahra Maisya Hayina Zahra Zahra Maliha Rizka Humaira Mario Maulana Wardhana2 Mayndarto, Eko Cahyo Meilanie Tri Pratiwi Mila Salbiyah MISMIWATI, MISMIWATI MISMIWATI Moh Rohim Suharyadi Mohamad Zulman Hakim Mohammad Gifari Sono Mohammad Ramadhika Gautama Kartiwa Mohd Syahrin Muhamad Luthfi Mubarok Muhamad Stiadi Muhamad Zaki Muhammad Alfin Alfarizi Muhammad Asir Muhammad Azizi Muhammad Azizi Muhammad Irfan Fauzan Muhammad Luthfi Mubarrok Muhammad Saddam Ihza Husain Muhammad Shofan Ambiya Muhammad Shoffan Anbiya Muhammad Syafrie Muhammad Zaki Muhtar Sapiri Muklis Muklis Muslim Musran Munizu Mutiara Hayandani Nabila Zulfa Azizah Nafsa Qolbina Istigfari Nafsa Qolbina Istighfari Nayla Rubayyina Nugraha Nekky Rahmiyati Nersiwad Ngurah Pandji Mertha Agung Durya Ngurah Pandji Mertha Agung Durya Nicko Albart Nilam Meylani Nira Destiani Dewi Nirsetyo Wahdi Nisa Febrianti Nopiyanti Rahmawati Nuraisyiah Nuraisyiah Nuraisyiah Nuraisyiah Nurdjanah Hamid Nurhikmah Sibua Nuri Triani Anggraeni Nurjanna Ladjin Nurmawati Mambuhu Nurmawati Mambuhu Nurul Afifah Nurul Laily Oktaviana Oki Dwipurwani Pamungkas, Eko Wiji Panji Setia Meijaya Petrus Loo Pina Aulia Maharani Puji Afriyeni Pujiyanti Pujiyanti Rafli Maulana Yusuf Rafli Renaldi Rahma Khairunnisa Amalia Ratnawita Ratnawita Reihan Ahmad Nurhakim Reza Fahlevi Lubis Rezario Febrianta Chandra Rezki Akbar Norrahman Rianti Setyawasih Rihfenti Ernayani Rina Apriliani Rinovian Rais Ristati Ristati Rita Zulbetti Rizal Maulana Rizki Listyono Putro Rustan Rustan Sahari Sahari Saiful Bahri Salsha Dwi Agustien Samsul Akmal Samuel PD Anantadjaya Sanita Putri Sanita Putri Yaperta Sarah Mutia Azahra Selamat Muliadi Shanita Putri Yaperta Sinta Amalia Sinta Amelia sintesa, nika Sintia Anggraeni Siska Amelia Siti Kodariah Siti Mardiana Sri Hastutik Sri Wahyuningsih Sri Yulandasari Lajai Sri Yulandasari Lajai Mandam Srifatmawati Ahmad Sudarmanto, Eko Sugiartiningsih Sukriyadi Sulistyo Budi Utomo Suparjiman Susi Nurohimah Susilo Utomo Suwarsito Syahla Nur Fikriyyah Syamsuddin Syamsuddin Tanti Widia Nurdiani Teguh Setiawan Wibowo Teti Anggita Safitri, Teti Anggita Tini Kartini Titin Hartini Tris Sudarto Umi Setyorini Ummu Kalsum Upik Djaniar Vensy Vidya Wahidah Nazmi Lailia Wasifah Hanim Wenny Desty Febrian Febrian Wildan Fathil Padil Willson Gustiawan Yasir Maulana Yesi Amelia Yofy Syarkani Yudawisastra, Helin G. Yuyu Ruhayu