Articles
<![CDATA[The Effect of Return on Assets (ROA), Current Ratio (CR), and Debt to Equity Ratio (DER) on Price to Book Value (PB) in Mining Subsector Companies Listed on the Indonesian Stock Exchange (IDX) for the 2020-2024 Period ]]>
<![CDATA[Nikmah Nurbaiti]]>;
<![CDATA[Nurhana Dhea Parlina]]>
<![CDATA[ Journal Research of Social Science, Economics, and Management Vol. 5 No. 10 (2026): Journal Research of Social Science, Economics, and Management ]]>
Publisher : <![CDATA[Publikasi Indonesia ]]>
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DOI: 10.59141/jrssem.v5i10.1508
<![CDATA[Study This aim For analyze The influence of Return on Assets (ROA), Current Ratio (CR), and Debt to Equity Ratio (DER) on Price to Book Value (PBV) in companies subsector mining companies listed on the Indonesia Stock Exchange ( IDX) for the 2020–2024 period . Research use approach quantitative with design associative . Population study covering 42 companies subsector mining , with purposive sampling technique so that obtained by 10 companies as sample study for five years observations , resulting in a total of 50 observations . The data used is secondary data in the form of report finance analyzed annually? use multiple linear regression through device SPSS software version 22. Research results show that in a way partial Return on Assets (ROA) and Current Ratio (CR) have an effect positive and significant on Price to Book Value (PBV), while Debt to Equity Ratio (DER) has an effect negative and significant towards PBV. In general simultaneously , ROA, CR, and DER have an effect significant on PBV. Findings This indicates that profitability , liquidity , and structure capital is factor important things that influence mark company subsector mining . Companies with level good profitability and liquidity? as well as low leverage levels tend own mark more companies? high in the eyes of investors.content analysis]]>
<![CDATA[The Influence of Green Credit, Operational Efficiency, and Green Finance Policy on Banking Profitability in Indonesia in 2020-2024 ]]>
<![CDATA[Elgin Nathaniel]]>;
<![CDATA[Nurhana Dhea Parlina]]>
<![CDATA[ Interdisciplinary Social Studies Vol. 5 No. 3 (2026): Interdisciplinary Social Studies ]]>
Publisher : <![CDATA[International Journal Labs ]]>
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DOI: 10.55324/iss.v5i3.1080
<![CDATA[This study aims to analyze the influence of Green Credit, operational efficiency as measured by the BOPO ratio, and Green Finance Policy on the profitability of conventional banking in Indonesia for the period 2020–2024. The study used a quantitative approach with secondary data in the form of annual reports and sustainability reports of banks listed on the Indonesia Stock Exchange. The sample was selected through the purposive sampling technique and produced 9 banks with a total of 45 observations. The analysis was carried out using panel data regression accompanied by model selection tests, classical assumption tests, and partial and simultaneous hypothesis tests. The results of the study show that partially Green Credit and Green Finance Policy do not have a significant effect on profitability (ROA), although both have a positive relationship direction. On the other hand, operational efficiency (BOPO) has a negative and significant effect on profitability, which confirms that controlling operating costs is the main factor determining the bank's profit performance. Simultaneously, the three independent variables had a significant effect on ROA with an Adjusted R² value of 0.853555, indicating that the model was able to explain 85.36% of the variation in profitability. These findings indicate that the implementation of sustainable finance has not had a direct impact on short-term profits, but has the potential to provide long-term benefits when accompanied by good operational efficiency.]]>
<![CDATA[The Effect of Current Ratio, Debt to Equity Ratio on Return On Assets Case Study of Pt.Tiga Pilar Sejahtera Food Tbk Period 2016-2024 ]]>
<![CDATA[Dini Andiani]]>;
<![CDATA[Rehan Febitri Rahmanda]]>;
<![CDATA[Nurhana Dhea Parlina]]>
<![CDATA[ International Journal of Business, Economics, and Social Development Vol. 6 No. 2 (2025): International Journal of Business, Economics, and Social Development (IJBESD) ]]>
Publisher : <![CDATA[Rescollacom (Research Collaborations Community) ]]>
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DOI: 10.46336/ijbesd.v6i2.911
<![CDATA[PT Tiga Pilar Sejahtera Food Tbk (AISA) is facing financial challenges that affect its performance, including a decline in ROA. This study aims to investigate and assess the impact of the relationship between short-term liquidity ratio (CR) and debt to equity ratio (DER) on the rate of return on assets (ROA) at PT Tiga Pilar Sejahtera Food Tok from 2016 to 2024. The methodology in this research is a quantitative approach that applies various statistical analysis techniques, such as descriptive statistics, single linear regression, multiple linear regression, t-test, and F-test. The data source used in this research is the company's official financial documents, which are accessed through the website www.idx.co.id,i with an observation period of 9 years which resulted in 35 data. The main data source is the company's financial position report and income statement for the period. The results identified that CR has a considerable influence on ROA, while DER has no significant influence. When analyzed simultaneously, neither CR nor DER has a significant influence on ROA.]]>
<![CDATA[IMPLEMENTATION OF CASH FLOW AS A MEASURING TOOL IN PREDICTING FUTURE NET INCOME : (CASE STUDY AT KEDAI NYOBIAN 8 DAILY PERIOD SEPTEMBER – OCTOBER 2020) ]]>
<![CDATA[Nurhana Dhea Parlina]]>;
<![CDATA[Erwin Budianto]]>
<![CDATA[ JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 1 (2021): DECEMBER ]]>
Publisher : <![CDATA[Transpublika Publisher ]]>
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DOI: 10.55047/marginal.v1i1.6
<![CDATA[In Indonesia, MSMEs are protected and have a legal shield such as the Presidential Decree No. 19 of 1998 and several other regulations. Where at this time, many MSME businesses are starting to grow both on a household and large scale, this includes Culinary Business. Culinary businesses are one of the many MSME that are starting to flourish, both on a domestic and big scale, at present moment. This business is in high demand among teenagers and adults. With a limited budget, this business may be launched at home, and it has a potential future. Therefore, the background behind the realization of Kedai Nyobian 8 which is used as a case study of problems that occur in the operational activities of Kedai Nyobian 8. The purpose of this study is to analyze net income in predicting operating cash flows in the future. The research method used is quantitative method. The population in this study is a case study at Kedai Nyobian 8 with a number of samples in the form of financial statements for September for 30 days. While October for 26 days, hence the total sample is 56 observations. The sampling measurement technique is a case study at Kedai Nyobian 8 using Saturated Sample. Therefore, Kedai Nyobian 8 will be more effective and achieve better results in the future by reducing unnecessary costs and anticipating future earnings in cash flow. ]]>
<![CDATA[THE INFLUENCE OF NET PROFIT MARGIN AND EARNING PER SHARE ON STOCK PRICES IN VARIOUS INDUSTRIAL SECTOR COMPANIES LISTED ON THE IDX FOR THE 2015-2019 PERIOD ]]>
<![CDATA[Ario Purdianto]]>;
<![CDATA[Nurhana Dhea Parlina]]>;
<![CDATA[Dini Apriliani]]>
<![CDATA[ JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 1 (2022): DECEMBER ]]>
Publisher : <![CDATA[Transpublika Publisher ]]>
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DOI: 10.55047/marginal.v2i1.390
<![CDATA[This research aims to evaluate the impact of Net Profit Margin and Earnings Per Share on the stock prices of IDX-listed manufacturing businesses from 2015 to 2019. The adopted technique of research is quantitative research. This research utilizes net profit margin and profits per share as independent variables. The stock price serves as the dependent variable. The sample for this research consisted of 21 manufacturing companies that were listed on the Indonesia Stock Exchange between 2015-2019 and were chosen using the technique of purposive selection based on certain criteria. The method employed in this research is an SPSS-based multiple linear regression analysis. The t test revealed that the NPM and EPS variables had a positive and statistically significant effect on stock prices. If Net Profit Margin (NPM) increases in value, so does the share price, resulting in a rise in stock prices. Therefore, it can be extrapolated that investors must enhance their ability to comprehend the information provided by the company in annual reports and financial reports. Permits investors to assess the factors that may affect the growth in a company's stock price, the level of risk, and the resulting rate of return. Before investing money, investors might make better decisions if they are well-informed.]]>
<![CDATA[Potensi Pemberdayaan Ekonomi Masyarakat Batik Proklim Motif Pengel melallui pengemasan dan desain produk di kelurahan harjamukti kota cirebon ]]>
<![CDATA[Farida Nurfalah]]>;
<![CDATA[Siti Khumayah]]>;
<![CDATA[Nurhana Dhea Parlina]]>;
<![CDATA[Desi Permatasari]]>
<![CDATA[ Aksi Kita: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 3 (2025): MEI-JUNI ]]>
Publisher : <![CDATA[Indo Publishing ]]>
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DOI: 10.63822/rd1ad007
<![CDATA[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.]]>
<![CDATA[PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN MODAL KERJA TERHADAP RETURN ON ASSETS (ROA) PADA PERUSAHAAN SUB SEKTOR PROPERTY & REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018 ]]>
<![CDATA[Nurhana Dhea Parlina]]>;
<![CDATA[Abdul Haris]]>;
<![CDATA[Benny Dheyyanto]]>;
<![CDATA[Siti Marwa Maylan]]>
<![CDATA[ TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 4 (2022): July 2022 ]]>
Publisher : <![CDATA[Transpublika Publisher ]]>
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DOI: 10.55047/transekonomika.v2i4.153
<![CDATA[The economic growth rate in 2018 has remained flat in the area of 5% because people's purchasing power has not increased significantly. In early April 2018, this highlighted the performance of four issuers that reported a reduction in profits, with some declines to 98% year on year (YoY). This study aims to determine the effect of Cash Turnover, Accounts Receivable Turnover, and Working Capital Turnover on Return on Assets simultaneously in property & real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The type of research used is associative which aims to determine the relationship between two or more variables that are causal. Determination of the sample using purposive sampling method in order to obtain a sample of 9 companies with an observation period of 5 years. This data processing uses IBM SPSS Version 23. The data analysis technique uses multiple linear regression. The findings revealed that simultaneously the cash turnover variable, receivable turnover variable and working capital turnover variable had a significant and significant effect on return on assets.]]>
<![CDATA[The Influence of E-Wallet Usability and Financial Literacy on Generation Z’s Consumption Behavior in Cirebon City ]]>
<![CDATA[Nailah Hayatunnasha]]>;
<![CDATA[Nurhana Dhea Parlina]]>
<![CDATA[ Asian Journal of Management Analytics Vol. 5 No. 2 (2026): April 2026 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ajma.v5i2.16452
<![CDATA[This study aims to analyze the influence of e-wallet usability and financial literacy on the consumption behavior of Generation Z in Cirebon City. The study employs a quantitative approach using an associative method and Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis. Data were collected via a questionnaire distributed to 246 Generation Z respondents who use e-wallets, using a 1–5 Likert scale. The results indicate that the ease of using e-wallets has a positive and significant effect on consumption behavior, suggesting that the easier digital payment systems are to use, the higher the tendency for individuals to make impulsive purchases. Meanwhile, financial literacy has a negative but insignificant effect on consumptive behavior, suggesting that financial understanding is not yet fully capable of controlling consumption behavior in the context of digital technology’s ease of use.]]>
<![CDATA[The Influence of Financial Literacy and Cashless Behavior on the Financial Management Behavior of Generation Z in Cirebon City ]]>
<![CDATA[Selma Khansa]]>;
<![CDATA[Nurhana Dhea Parlina]]>;
<![CDATA[Agustina Agustina]]>
<![CDATA[ Asian Journal of Management Analytics Vol. 5 No. 2 (2026): April 2026 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ajma.v5i2.16453
<![CDATA[This research examines how financial literacy and cashless transaction habits influence the way Generation Z in Cirebon City handles their finances.The development of digital financial technologies has significantly transformed transaction patterns from cash-based to digital systems, which demands better financial management capabilities, particularly among young individuals. A quantitative method with an associative approach was applied in this study, utilizing Data analysis using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Respondents from Generation Z who actively utilise non-cash payment methods were given questionnaires to complete in order to gather data. The results show that financial management behaviour is significantly improved by financial literacy. In a similar vein, using cashless payment methods makes a substantial and positive contribution. A significant amount of the variation in respondents' financial management practices can be explained by both factors taken together.]]>
<![CDATA[Literasi Keuangan, Self-Control, dan Perilaku Konsumtif Dalam penggunaan Buy Now Pay Later pada Generasi Z: Bukti Empiris dari Kota Cirebon ]]>
<![CDATA[Della Kurnia Sari]]>;
<![CDATA[Nurhana Dhea Parlina]]>
<![CDATA[ JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 4 (2026): Agustus 2026 ]]>
Publisher : <![CDATA[Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia ]]>
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DOI: 10.35870/jemsi.v12i4.6812
<![CDATA[The aim of this research is to explore how financial literacy and self-discipline impact spending habits concerning “buy now, pay later” (BNPL) services among Generation Z in Cirebon City. This research utilizes a quantitative method with an explanatory framework. Data was gathered through a survey involving 199 individuals who were chosen via purposive sampling, and the analysis was carried out using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings reveal that financial literacy positively and significantly influences consumer behavior related to BNPL usage. Similarly, self-discipline also shows a positive and significant impact on consumer habits. These results imply that, in the realm of digital credit, financial awareness and self-control perceptions do not always serve as protective mechanisms; instead, they can sometimes justify persistent spending under certain circumstances. Additionally, these two factors together explain 59. 2% of the variation in consumer behavior. This research highlights the necessity of understanding consumption behavior within the BNPL framework not just through the lens of technological ease but also considering the cognitive and psychological aspects of the users.]]>
