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All Journal Monex: Journal of Accounting Research Jurnal Riset Keuangan dan Akuntansi (JRKA) IJEBD (International Journal Of Entrepreneurship And Business Development) JURNAL MANAJEMEN (EDISI ELEKTRONIK) JURISMA: Jurnal Riset Bisnis & Manajemen JIKA: Jurnal Ilmu Keuangan dan Perbankan Jurnal Ilmiah Akuntansi dan Keuangan MABIS: Manajemen dan Bisnis Ilomata International Journal of Tax and Accounting Jurnal Penelitian Manajemen Terapan (Penataran) International Journal of Business, Economics, and Social Development Transekonomika : Akuntansi, Bisnis dan Keuangan PRIMA : Portal Riset dan Inovasi Pengabdian Masyarakat Indonesian Journal of Business Analytics (IJBA) International Journal of Humanities Education and Social Sciences Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Inspirasi Binsis dan Manajemen Journal of Accounting and Finance Management (JAFM) Eduvest - Journal of Universal Studies Aksi Kita: Jurnal Pengabdian Kepada Masyarakat Jurnal Pintar Pengabdian dan Pemberdayaan Masyarakat
Nurhana Dhea Parlina
Universitas Swadaya Gunung Jati
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Veterinary Other

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Profitability Ratio Analysis to Measure the Financial Performance of Food and Beverage Companies for the Period of 2020 – 2023 Ramdhan, Anggal Noor; Yulianti, Nur Afni; Parlina, Nurhana Dhea
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 8 No 2 (2025): March 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v8i2.3234

Abstract

Objective: This study aims to evaluate the financial performance of companies in the food and beverage sector during the period 2020–2023 by analyzing the profitability ratio. Design/Methodology/Approach: This study applies a Descriptive Quantitative method. The study population included nine companies, while sample selection was conducted using purposive sampling techniques based on specific criteria. Data is obtained from financial statements available on www.idx.co.id website. Findings: Providing guidelines for companies in improving financial performance through profitability analysis Limitations/ Implications of the study: This study reinforces the theory that financial ratios, especially profitability ratios, play a role as the main indicator in assessing a company's financial stability and performance. In addition, this study also enriches academic insights on various factors that affect profitability in the food and beverage industry sector. Practical Implications: Can use the results of profitability ratio analysis to assess operational efficiency and determine profit increase strategies. Originality/ Value: This paper is original Paper Type: Research Paper
Potensi Pemberdayaan Ekonomi Masyarakat Batik Proklim Motif Pengel melallui pengemasan dan desain produk di kelurahan harjamukti kota cirebon Nurfalah, Farida; Siti Khumayah; Nurhana Dhea Parlina; Desi Permatasari
Aksi Kita: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 3 (2025): JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/rd1ad007

Abstract

Tuntutan akan perbaikan bagi sebuah penyelenggaraan pemberdayaan ekonomi kerakyatan yang lebih merata dan lebih berorientasi kepada masyarakat merupakan sebuah keharusan dalam penataan ekonomi mikro kerakyatan yang bergerak di sektor informal. Reformasi ekonomi di Indonesia perlu ditegaskan dengan adanya pendekatan pengembangan ekonomi mikro yang lebih berorientasi kepada masyarakat. Berdasarkan kerangka tersebut ada hubungan fungsional antar para pelaku ekonomi dan obyek ekonomi yang ada selama mengalami modifikasi sesuai dengan kondisi, peluang tujuan dan tuntutan yang berkembang di masyarakat. Karenanya diperlukan potensi pemberdayaan ekonomi. Pengrajin Batik Proklim Lestari yang dilakukan KSM Secerah Pagi larangan memiliki showroom tersendiri di Rukun Warga (RW) 8 yang sudah dikenal di masyarakat, akan tetapi dalam aspek pemasaran sedikit terkendala karena brand atau merek yang masyarakat lebih mengetahuinya batik hasil karya trusmi. pengemasan dan desain produk batik  yang dilakukan di Kelurahan Larangan Harjamukti berpotensi besar untuk meningkatkan  minat beli  dan daya saing produk batik di pasar. Program ini tidak hanya berfokus pada peningkatan keterampilan teknis pengrajin batik tetapi juga memperkenalkan mereka pada prinsip  keberlanjutan yang selaras dengan tujuan  Kampung Iklim Lestari. Dengan adanya pelatihan ini, pengrajin batik di Larangan Harjamukti dapat memanfaatkan produk mereka sebagai  barang bernilai ekonomi  yang dapat dipasarkan secara luas, sekaligus berkontribusi pada upaya pelestarian lingkungan dengan memperhatikan makna filosofi Batik Proklim dan Hak Cipta.
ANALISIS TINGKAT KEBANGKRUTAN PT SRI REJEKI ISMAN TBK MENGGUNAKAN MODEL ALTMAN Z-SCORE (2019-2023) Sari, Wulan; Salsa Karwati; Nurhana Dhea Parlina
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 4 No 6 (2025): IJHESS JUNE 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v4i6.1681

Abstract

This study analyzes the bankruptcy risk of PT Sri Rejeki Isman Tbk (SRIL) from 2019 to 2023 using the Altman Z-Score model. This model is applied to evaluate five key indicators: Working Capital to Total Assets, Retained Earnings to Total Assets, EBIT to Total Assets, Market Value of Equity to Book Value of Liabilities, and Sales to Total Assets. The results indicate significant financial fluctuations, with a tendency to remain in the grey area and distress categories. The average Z-Score of 1.53 suggests that the company's financial condition is still far from the safe category (>2.99). The most critical condition occurred in 2021 when the Z-Score dropped drastically to -0.70 due to high debt burdens, declining operating profits, and the loss of market equity value. Although there was an improvement in 2022 and 2023, the company still faces major challenges in enhancing profitability and managing financial risks effectively. Theoretically, this study confirms the relevance of the Z-Score model in assessing a company’s financial health and predicting potential bankruptcy. These findings reinforce the importance of Z-Score analysis as a predictive tool in anticipating financial risks, especially for companies with high debt levels. Practically, PT Sritex needs to implement a more conservative financial management strategy, including debt reduction and operational efficiency improvements, to avoid future financial distress.
The Impact of Capital Structure and Liquidity on Firm Value with Profitability as an Intervening Variable: A Study on LQ45 Companies Qinthara, Aisyah Noor; Ramadhan, Nanda Galih; Mardiyani; Parlina, Nurhana Dhea
Ilomata International Journal of Tax and Accounting Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i3.1732

Abstract

The objective of this study is to investigate how capital structure and liquidity affect company value in companies listed on the LQ45, using profitability as an intervening variable. According to the purposive sampling technique, 31 companies were selected as samples with an observation period during 2021–2023, yielding 93 observation data. The study uses a quantitative method with a causal associative approach, and the population comprises of organizations that were on the LQ45 list in 2023. The data was analyzed using path analysis using the LISREL 8.8 program. According to the findings, capital structure and liquidity had no significant effect on profitability or company value, and profitability did not mediate the effect of the two factors on firm value. This conclusion shows that current investors tend to pay more attention to the company's ability to make profits, as well as other essential elements such as growth potential, innovation, and capital business sustainability. This study recommends that companies focus more on optimizing profitability and developing non-financial aspects such as growth potential, innovation, and business sustainability to enhance company's value.
Analysis of Net Stable Funding Ratio (NSFR) in the Banking Sector Listed on the Indonesian Stock Exchange (IDX) on Financial Performance for the Period 2018-2023 Ihsan, Fauziah; Rivani, Rivani; Parlina, Nurhana Dhea
Eduvest - Journal of Universal Studies Vol. 5 No. 8 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i8.51190

Abstract

This study aims to analyze the effect of the Net Stable Funding Ratio on the financial performance of banks listed on the Indonesia Stock Exchange in the 2018–2023 period. Financial performance is measured using two main indicators, namely Return on Assets and Return on Equity. The Net Stable Funding Ratio is one of the liquidity ratios applied under Basel III to improve the stability of long-term banking funding. This study uses a quantitative method with a simple linear regression approach to test the effect of the Net Stable Funding Ratio on bank profitability (Return on Assets and Return on Equity). The results showed that the Net Stable Funding Ratio has no significant effect on ROA or ROE of the sample banks. The low R-squared value in both models indicates that the independent variable (NSFR) explains only a small part of the variation in the dependent variables (ROA and ROE), so other factors may be more influential in determining the company's profitability. The results are expected to provide insights for investors, regulators, and policymakers in understanding the relationship between funding stability and bank profitability, as well as serve as a reference in designing a more sustainable and competitive banking strategy in the financial market.
Controlling variable indirect WCTO as the mediating variable against ROE Parlina, Nurhana Dhea; Maiyaliza, Maiyaliza; Budianto, Erwin
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 14 No. 2: Juni 2025
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v14i2.15975

Abstract

This study aims to examine the direct and indirect effect of current ratio and working capital turn over (WCTO) dan return on Equity (ROE), with WCTO serving as a mediating variable , pharmaceutical sub sector company list on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The Research adopts a quantitative approach using secondary data in the form on annual financial statements. The sample was selected  using purposive sampling resulting in 40 data point from 8 companies. The analytical method use is path analysis support by 25 software. During the observation method, average sales in pharmaceutical sub sector industry show a declining tren leading to decrease in both profit and working capital. However data also indicate the beginning of the new growth in this sector. Therefore this study was conducted in the response to these on  emerging patterns. The result show that WCTO has significant indirect effect on ROE while the current ratio doesnot have a direct impact  on ROE Keywords: Path Analysis; CR; WCTO; ROE; Finance
Performance Analysis of Processed Food Primary Consumer Subsector with Profitability Ratio Approach and Valuation for the 2021-2023 Period Neng Intan Nurcahyati; Yuliawati; Nurhana Dhea Parlina
Jurnal Manajemen (Edisi Elektronik) Vol. 16 No. 3 (2025): Jurnal Manajemen (Edisi Elektronik)
Publisher : UPT Jurnal & Publikasi Ilmiah SPs Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jm-uika.v16i2.19740

Abstract

This study aims to evaluate the financial performance of processed food primary consumer sub-sector companies listed on the Indonesia Stock Exchange (IDX) and IDN Financials during the 2021–2023 period, using a profitability ratio and valuation approach. The profitability ratios analyzed include Gross Profit Margin, Operating Profit Margin, Net Profit Margin, Return on Assets, and Return on Equity. In contrast, valuation ratios include market capitalization, stock price, Year to Date (YTD), Price Earnings Ratio (PER), and Price to Book Value (PBV). This research uses a descriptive quantitative method with a deductive approach.  The sample was selected through purposive sampling based on specific criteria, so 10 companies were obtained with 30 observations. The data used is secondary data from the company's annual financial statements accessed through the official IDX website, IDN Financials, and related company websites. The results showed an imbalance between profitability and valuation and the need to improve operational strategies and strengthen company value to increase competitiveness amid dynamic industry challenges. The implication is that companies need to improve their company performance and build their company image so that they can compete in the market.
Digital Literacy and Perception of UCIC Business Management Students Supporting Cloud Accounting Gitama, Gytha Nurhana Dhea Praadha; Dewi, Dessy Kumala; Parlina, Nurhana Dhea; Kartika, Ika
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 14 No. 2: Juni 2025
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v14i2.16624

Abstract

This study investigates the influence of students’ digital perception and digital literacy on the sustainability of cloud accounting usage. Using a quantitative approach, data were collected through questionnaires distributed to 50 students. Validity and reliability tests were conducted to ensure the instrument's quality. All statement items were valid, and the reliability scores for all variables indicating high reliability. Multiple linear regression was used to analyze the data. The t-test showed that digital perception had no significant effect on cloud accounting usage, while digital literacy had a significant effect. The F-test revealed that both variables together significantly influenced cloud accounting usage. The coefficient of determination indicating that 76.4% of the variance in cloud accounting usage was explained by digital perception and digital literacy. These results emphasize the vital role of digital literacy in promoting sustainable cloud accounting practices among students in the digital era. Keywords: Digital Perception; Digital Literacy; Cloud Accounting, Sustainability; Students
Financial ratio and firm value: the role of firm size Trisnawati, Anggi; Ummah, Ismatul; Parlina, Nurhana Dhea
Manajemen dan Bisnis Vol 23, No 2 (2024): September 2024
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v23i2.788

Abstract

This study aims to ascertain the impact of capital structure, liquidity, and profitability on firm value, with firm size serving as a moderating variable. The study population is comprised of healthcare companies that are listed on the Indonesia Stock Exchange during the period between 2020 to 2022. The research design employed in this study was that of causal research. The sampling technique employed was that of purposive sampling. This method resulted in the acquisition of 14 companies meeting the specified criteria from a total of 19 companies observed over a three-year period. The total sample size was 42 samples. The statistical analysis employed in this research is multiple linear regression, coupled with moderated regression analysis (MRA). The results show that profitability affects firm value, while capital structure and liquidity have no effect on firm value. Firm size also cannot moderate capital structure, liquidity and profitability on firm value. The implication is that companies can increase their value by focusing on increasing profitability. This can be achieved through good financial management, efficient cash flow management, and maintaining healthy debt levels.
Determinants of investment decisions: The mediating role of financial technology Pebriyanti, Elis; Ratnasari, Evi; Parlina, Nurhana Dhea
Manajemen dan Bisnis Vol 23, No 1 (2024): March 2024
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v23i1.760

Abstract

This research aimed to examine and assess the mediating function of financial technology in shaping the connection between financial literacy and investment choices. The research's participants were selected from Generation Z individuals who had invested in the capital or the money market in Cirebon. The data collection method employed accidental sampling, with 160 respondents receiving an online and offline questionnaire. For this research, the researchers utilized inner and outer models with the assistance of the SmartPLS 4.0 software program. The findings from the research indicate that financial literacy has no impact on investment choices, financial literacy also affects financial technology, financial technology affects investment decisions, and financial technology can function as a mediator in the association between financial literacy and investment choices. The results indicate that both the utilization of financial technology and an enhanced comprehension of financial literacy contribute to the effectiveness of the investment decision-making process. A future research agenda is put forward to investigate additional variables that may help bridge gaps in prior research, such as financial inclusion and income, which impact investment decisions.
Co-Authors Abdul Haris Apriliani, Dini Budianto, Erwin Desi Permatasari Dewi, Dessy Kumala Dheyyanto, Benny Dini Andiani, Dini Dwi Nur Arofah, Berliani Evi Ratnasari Fadhil Fadlurrahman Farida Nurfalah, Farida Fauziah, Hana Febiana, Herlin Dwi Febriyanti, Irva Tri Gitama, Gytha Nurhana Dhea Praadha Ihsan, Fauziah Ika Kartika Iskandar, Luis Ivan Aditya Nugraha Maiyaliza Maiyaliza, Maiyaliza Mardiyani Maylan, Siti Marwa Nadifah, Asprilya Neng Intan Nurcahyati Nurul Fadila Pebrian, Esa Lisa Pebriyanti, Elis Purdianto, Ario Qinthara, Aisyah Noor Rahmanda, Rehan Febitri Ramadhan, Nanda Galih Ramdhan, Anggal Noor Reky Naldo Rivani, Rivani Salsa Karwati Siti Khumayah Trisnawati, Anggi Triyanto, Fiqi Ummah, Ismatul Wulan Sari, Wulan Yulianti, Nur Afni Yuliawati