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All Journal Journal of Economic, Bussines and Accounting (COSTING) Eduvest - Journal of Universal Studies Jurnal Ekonomi, Teknologi dan Bisnis West Science Business and Management International Journal of Management Research and Economics Accounting Student Research Journal
Pustika Ayuning Puri
Universitas Siber Asia
Aerospace Engineering Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Health Professions Industrial & Manufacturing Engineering Mechanical Engineering Neuroscience Social Sciences Other

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The Effect of Profitability, Company Value, and Leverage on Company Size : (Case Study of a Retail Company Listed on The Indonesia Stock Exchange for The Period 2018–2022) Arnina Apriliani Nur Musaharah; Siti Nurhasanah; Pustika Ayuning Puri
West Science Business and Management Vol. 2 No. 01 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i01.682

Abstract

This study aims to determine the relationship between profitability, company value and company size leverage in the Indonesian retail industry. Financial data of retail companies listed on the Indonesia Stock Exchange were analyzed using SPSS using quantitative methods and population sampling techniques. Data was analyzed using SPSS. The results of the analysis show that there is a significant relationship between these variables and the size of the company. From the regression results, it can be seen that the constant value is 6.490, while the regression coefficients of profitability (X1), company value (X2) and leverage (X3) are 0.103, -0.001 and -0.008, respectively. This shows that changes in profitability, company value, and leverage affect the size of the company. However, only profitability has a significant positive influence on the size of the company, while the value of the company and leverage have an insignificant negative influence on the size of the company. Testing using the t-test shows that the three independent variables are linearly related to the size of the company. These findings highlight the importance of effectively managing these factors in the context of a dynamic global economy, which can affect the growth and development of retail businesses. This research contributes to the strategic management literature by providing a better understanding of the factors that influence the size of companies in the retail industry. The practical implications of these findings could help managers and stakeholders make more informed decisions when managing their companies and plan more effective strategies for long-term growth.
Implementation of CPM and PERT Method in Canteen Development Project CV Super Makmur Pelik Pernandes PS; Pustika Ayuning Puri; Siti Nurhasanah
West Science Business and Management Vol. 2 No. 01 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i01.702

Abstract

Project management is the science and art concerned with planning, organizing, implementing, and controlling projects to achieve predefined goals by utilizing available resources optimally. The CPM (Critical Path Method) method is a deterministic approach that identifies the longest path of activities in a project, while the PERT (Program Evaluation and Review Technique) method is used to plan, estimate and control completion time by considering the uncertainty in each project activity. The goal to be achieved from this research is that the application of the method and implementation of the CPM and PERT methods can optimize project completion by knowing critical activities, operations, estimated time, costs and project resources, as well as reducing the risk of delays and additional project costs. This research adopts a quantitative approach and applies descriptive analysis using the CPM and PERT methods. Based on the analysis results, it is known that there are two critical paths, namely A-C-E-I and B-D-G-K, so accelerating the project time without delaying or waiting for completion in 11 weeks, with a value of Z = 2.27 in the normal distribution table shows the number 0.9984, meaning the probability that the project can be completed during 11 weeks is 99%. because there is an additional fee of IDR 2,588,940 which is an additional acceleration fee. So, the cost of completing a 12-week project is IDR 1,171,739,257 while for 11 weeks it is IDR 1,174,328,197.
DAMPAK KEBIJAKAN EKONOMI PEMERINTAH TERHADAP KEPUTUSAN PENDANAAN PERUSAHAAN (10 PERUSAHAAN FMCG TERBESAR DI INDONESIA) Pustika Ayuning Puri; Wahyu Purbo Santoso
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 1 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i1.14106

Abstract

Perusahaan FMCG memainkan peran penting dalam memenuhi kebutuhan sehari-hari masyarakat dan menyumbang signifikan terhadap pertumbuhan ekonomi negara. Oleh karena itu, menjadi sangat penting untuk memahami dampak kebijakan ekonomi yang ditetapkan pemerintah terhadap Keputusan pendanaan perusahaan FMCG di Indonesia. Penelitian ini menggunakan metode kuantitatif yang akan mengidentifikasi hubungan antara kebijakan ekonomi yang diproksikan oleh kebijakan moneter dan kebijakan fiskal yang diterapkan oleh pemerintah dan dampaknya terhadap keputusan pendanaan (financing decision) menggunakan regresi data panel dengan menggabungkan data silang yaitu, terdiri dari 10 perusahaan FMCG dengan periode selama tiga tahun dan data runtut waktu terdiri dari suku bunga, pajak dan DER. metode yang biasa digunakan dalam mengestimasi model regresi dengan data panel, di antaranya: Common Effect Model (CEM), Fixed Effect Model (FEM), Random Effect Model (REM). Hasil penelitian menunjukkan kebijakan moneter tidak berpengaruh dan tidak signifikan terhadap keputusan pendanaan. Dan kebijakan fiskal juga tidak berpengaruh dan tidak signifikan terhadap keputusan pendanaan. Hal ini disebabkan Perusahaan FMCG adalah produsen makanan, minuman, dan kebutuhan rumah tangga merupakan barang yang esensial bagi konsumen. Permintaan terhadap produk ini tidak terlalu dipengaruhi oleh perubahan harga akibat kenaikan atau penurunan suku bunga dan pajak. Dengan demikian, perusahaan dapat mempertahankan pendapatan yang stabil tanpa memerlukan perubahan signifikan pada struktur modal.
The Effect Of Mergers And Acquisitions On The Financial Performance Of Companies Listed On The Indonesia Stock Exchange Sukma Genta Buana; Wahyu Purbo Santoso; Pustika Ayuning Puri
Jurnal Ekonomi, Teknologi dan Bisnis Vol. 3 No. 2 (2024): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i2.87

Abstract

Mergers and acquisitions (M&A) have become a common strategy in business development in today's global market. This study aims to analyze the effect of M&A on the financial performance of companies listed on the Indonesia Stock Exchange (IDX). Data is collected from companies that experienced M&A during a certain period, focusing on financial variables such as profitability, liquidity, leverage, and sales growth. The panel regression analysis method was used to test the research hypothesis. The results show that M&A has a significant influence on the financial performance of companies on the IDX. Specifically, the findings show an increase in profitability and sales growth after M&A, while liquidity tends to decrease in the short term after the transaction. Leverage may also fluctuate depending on the capital structure and financial policies the company implements post-M&A. This study provides valuable insights for stakeholders in the Indonesian capital market, including investors, fund managers, and regulators, to understand the implications of M&A on firms' financial performance. The practical implications of this study can assist firms in planning and evaluating their M&A decisions more carefully to increase firm value and reduce the risks associated with such transactions.
The Effect of Investment Income and Underwriting Results on Company Value with Profitability as a Mediating Variable in General Insurance Companies in Indonesia in 2020-2024 Pristiwanto Bani; Wahyu Purbo Santoso; Ruswiati Suryasaputra; Pustika Ayuning Puri
Eduvest - Journal of Universal Studies Vol. 6 No. 6 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i6.52933

Abstract

The general insurance industry has a strategic role in the national financial system through its risk management and public fundraising functions. This study aims to analyze the influence of underwriting results and investment income on profitability and company value, as well as examine the role of profitability as a mediating variable in general insurance companies in Indonesia. This study uses a quantitative method with secondary data obtained from the annual financial statements of general insurance companies for the period 2020–2024. The research sample consisted of general insurance companies selected through purposive sampling techniques. The analysis technique used was panel data regression with data processing using EViews software. The results show that underwriting results have a positive and significant effect on profitability, while investment income does not have a significant effect on profitability. Simultaneously, underwriting results and investment income have a significant effect on profitability. Furthermore, underwriting results and profitability do not have a significant effect on the company's value, while investment income has a positive and significant effect on the company's value. The results of the mediation test showed that profitability did not mediate the effect of underwriting results or investment income on the company's value. These findings indicate that underwriting performance plays a more role in determining profitability, while investment income is more directly considered by the market in assessing the value of the company.
Analisis Empiris Dampak Pengungkapan ESG terhadap Kinerja Keuangan Perusahaan di Bursa Efek Indonesia Pustika Ayuning Puri; Yunanto Adi Kurniawan
Accounting Student Research Journal Vol 5 No 1 (2026): ASRJ - Maret 2026
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62108/asrj.v5i1.14005

Abstract

Penerapan prinsip keberlanjutan melalui pengungkapan Lingkungan, Sosial, dan Tata Kelola (ESG) kini menjadi standar global dalam penilaian risiko dan kinerja perusahaan. Berdasarkan Stakeholder Theory, transparansi non-keuangan diharapkan mampu meningkatkan kepercayaan investor dan profitabilitas. Namun, di pasar berkembang seperti Indonesia, relevansi informasi ESG terhadap kinerja keuangan jangka pendek masih menjadi perdebatan akademis. Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan aspek lingkungan, sosial, dan tata kelola secara parsial terhadap profitabilitas perusahaan (Return on Assets). Pendekatan yang digunakan adalah kuantitatif dengan metode analisis regresi data panel. Sampel penelitian terdiri dari 96 perusahaan yang terdaftar di Bursa Efek Indonesia periode 2020-2022 yang dinilai oleh Bumi Global Karbon Foundation, dengan total 288 observasi yang diolah menggunakan Stata 17. Hasil penelitian menunjukkan bahwa secara parsial, pengungkapan lingkungan, sosial, maupun tata kelola tidak memiliki pengaruh signifikan terhadap profitabilitas (ROA). Hal ini mengindikasikan bahwa pasar modal Indonesia belum sepenuhnya mengintegrasikan pengungkapan LST sebagai penentu utama profitabilitas seketika. Simpulan penelitian ini menekankan bahwa pengungkapan LST lebih berfungsi sebagai instrumen strategis jangka panjang untuk legitimasi dan manajemen risiko daripada pendorong laba jangka pendek. Perusahaan disarankan untuk tetap konsisten dalam pelaporan keberlanjutan guna membangun reputasi di masa depan.
How Financial Literacy Enhances Financial Well-Being Among Generation Z: The Mediating Roles of Self-Efficacy and Locus of Control Silvana Syah; Wahyu Purbo Santoso; Pustika Ayuning Puri; Goklas Siahaan; Annisa Dhamayanty
International Journal of Management Research and Economics Vol. 4 No. 3 (2026): August : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v4i3.4695

Abstract

Generation Z in Bekasi City faced challenges in personal financial management due to a consumptive lifestyle and easy access to financial technology, which could lead to financial instability if not balanced with adequate financial literacy and self-control. This study aimed to analyze the effect of financial literacy on personal financial management among Generation Z, with locus of control and self-efficacy as mediating variables. The research used a quantitative approach with the Structural Equation Modeling Partial Least Squares (SEM-PLS) method on Generation Z respondents in Bekasi City. The results showed that financial literacy had a significant effect on personal financial management, as well as on locus of control and self-efficacy. Self-efficacy had a significant effect on personal financial management and acted as the main mediating variable, while locus of control did not show a significant direct effect but still contributed to the mediation pathway. These findings confirmed that financial literacy was a dominant factor in shaping personal financial management behavior, with self-efficacy serving as a key reinforcement in improving financial decision-making among Generation Z. The implications of this study supported the importance of strengthening financial literacy and financial confidence in financial education programs for young people.
Co-Authors Annisa Dhamayanty Arnina Apriliani Nur Musaharah Goklas Siahaan Pelik Pernandes PS Pristiwanto Bani Ruswiati Suryasaputra Silvana Syah Siti Nurhasanah Sukma Genta Buana Wahyu Purbo Santoso Wahyu Purbo Santoso Yunanto Adi Kurniawan