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EXPLORING SELF-POTENTIAL IN THE COMPETITION OF THE DIGITAL AGE Pratidina Ekanesia; Diah Febriyanti; Zakiyah Aulia Sabrina Hanifah Jauhary; Risma Febrianti; Squall Fikri Athallah
Inaba of Community Services Journal Vol. 2 No. 1 (2023): Volume 2 No. 1, June 2023
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/inacos.v2i01.194

Abstract

The era of digital technology had a major impact on the development of the world of education and the world of work. With the digital era accompanied by the conditions of the COVID-19 pandemic, there is no certainty in the world of work. This causes students and parents to experience confusion in making future career plans. High school students are in the exploratory stage which will be faced with choices related to their careers. There needs to be careful thought and preparation so that career planning can be well prepared, by recognizing and developing one's potential. To answer these problems; Workshop activities regarding exploring self-potential and discussing management and business faculties, talk shows, and discussing the personality and upbringing of parents were carried out for 2 hours in class XI IPS 1 SMA 11 Bandung. This activity received a positive response and appreciation from the school because the event ran smoothly and was beneficial for students.
Pengaruh Literasi Keuangan, Perilaku Hedonisme, Dan Tingkat Pendidikan Terhadap Pengelolaan Keuangan Pribadi (Studi Kasus Perusahaan Tekstil di Kota Bandung) Ayub Girson Batee; Diah Febriyanti; Salza Adzri Arismutia
Jurnal Bisnis, Manajemen, dan Ekonomi Vol. 7 No. 2 (2026): Jurnal Bisnis, Manajemen dan Ekonomi
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jbme.v7i2.3608

Abstract

This study is designed to empirically examine how financial literacy, hedonistic behavioral tendencies, and formal educational background contribute to the quality of personal financial management, particularly among textile industry workers in Bandung City. The research adopts a quantitative-descriptive design using a questionnaire-based survey instrument distributed to 150 respondents selected through purposive sampling. Measurement instruments were constructed using a Likert scale (1-5) format and analyzed via multiple linear regression. Core findings reveal that: (1) financial literacy competency exerts a positive and statistically significant impact on personal financial management (β = 0.412; p < 0.01); (2) hedonistic lifestyle orientation significantly diminishes financial management capacity (β = −0.284; p < 0.01); (3) formal education level makes a positive and significant contribution (β = 0.198; p < 0.01); and (4) all three predictor variables jointly account for 53.4% of the variance in personal financial management (R² = 0.534). The implications of this study underscore the critical importance of strengthening systematic, industry context-based financial education programs.
Breaking Financial Barriers: Empowering Persons With Disabilities Through Inclusive Investment Education Diah Febriyanti; Adnan Bahalwan; Zulhamka Julianto Kadir; Devyanthi Syarif; Iis Hanifah
Inaba of Community Services Journal Vol. 5 No. 1 (2026): Volume 5 Number 1, June 2026
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/4gz54b87

Abstract

This community service program aimed to improve financial literacy and economic empowerment among persons with disabilities through collaboration between Universitas Indonesia Membangun (INABA), the West Java Indonesia Stock Exchange (IDX), and the Bandung Independent Living Center (BILIC). The program provided education on personal financial management, capital market literacy, and safe investment practices through seminars, mentoring, and practical activities. The results showed increased understanding of financial management, greater awareness of legal investment opportunities, and enhanced motivation toward economic independence. The program highlights the importance of multi-stakeholder collaboration in promoting financial inclusion and social empowerment for persons with disabilities.
Pengaruh RoA, Der, dan EPS terhadap Harga Saham pada Perusahaan Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2016–2025 Putriyana Loi; Diah Febriyanti; Santi Damayanti
Surplus: Jurnal Ekonomi dan Bisnis Vol. 5 No. 1 (2026): Juli-Desember 2026
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v5i1.2401

Abstract

Kajian ini disusun untuk mengurai sejauh mana Return on Assets (RoA), Debt to Equity Ratio (DER), dan Earnings per Share (EPS) berperan dalam membentuk dinamika harga saham pada entitas perusahaan makanan dan minuman yang tercatat di Bursa Efek Indonesia sepanjang kurun 2016–2025. Penelitian ini berpijak pada pendekatan kuantitatif dengan corak deskriptif-verifikatif, sehingga data numerik tidak hanya dipaparkan, tetapi juga diuji keterhubungannya secara statistik. Bahan data yang digunakan bersumber dari dokumen sekunder, terutama laporan keuangan tahunan perusahaan serta harga saham penutupan pada akhir tahun pengamatan. Pemilihan sampel dilakukan secara purposive, dengan mempertimbangkan kesesuaian perusahaan terhadap kriteria penelitian, hingga terkumpul 16 perusahaan dan menghasilkan 160 titik observasi. Pengolahan data dilakukan melalui rangkaian prosedur statistik, meliputi deskripsi data, pengujian asumsi klasik, regresi linear berganda, pengukuran korelasi, koefisien determinasi, serta pengujian hipotesis parsial dan simultan dengan dukungan SPSS. Temuan penelitian memperlihatkan bahwa ROA memiliki pengaruh bermakna terhadap harga saham, sebagaimana ditunjukkan oleh nilai signifikansi 0,001. DER juga menunjukkan pengaruh yang signifikan dengan nilai signifikansi 0,000. Berbeda dari kedua variabel tersebut, EPS tidak memperlihatkan pengaruh signifikan terhadap harga saham karena nilai signifikansinya berada pada angka 0,744. Secara kolektif, ROA, DER, dan EPS terbukti memberi pengaruh signifikan terhadap harga saham dengan nilai signifikansi 0,000. Adapun nilai koefisien determinasi sebesar 0,145 menandakan bahwa ketiga variabel keuangan tersebut hanya mampu menerangkan 14,5% variasi harga saham, sedangkan 85,5% sisanya berada dalam jangkauan faktor lain di luar konstruksi model penelitian ini. Dengan demikian, ROA dan DER dapat diposisikan sebagai indikator yang patut diperhitungkan investor ketika membaca kekuatan fundamental saham perusahaan sektor makanan dan minuman.
AUDITING IN THE PUBLIC INTEREST: AN ANALYSIS OF RESEARCH ON THE CODE OF ETHICS OF THE PUBLIC ACCOUNTING PROFESSION Diah Febriyanti; Devyanthi Syarif
Journal of Accounting Inaba Vol. 1 No. 2 (2022): Volume 1 Number 2, December 2022
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i02.126

Abstract

The public interest should be one of the main priorities in the process and determination of the results of an audit conducted by a Public Accountant. This research investigated public interest as a determining factor during the audit process. This is important due to many cases of audit failures existed were caused by breaches of the code of ethics by Public Accountants, which eventually caused harm to the public interest. The phenomenon of audit failure was not only experienced by the Office of Public Accountants (KAP) at small and medium scales but also by those included in the Big Four category with similar indications, breaches of the code of ethics by public accountants.
Factors Affecting Stock Prices Using Moderation Variables in Coal Subsector Companies Listed on The Indonesian Stock Exchange 2015 - 2022 Dinda Lestari; Devyanthi Syarif; Diah Febriyanti; Tjipto Sajekti; Dwi Sugiantoro
Journal of Accounting Inaba Vol. 3 No. 1 (2024): Volume 3 Number 1, June 2024
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v3i01.297

Abstract

The moderating variable in this study is firm size. The study aims to determine the effects of net profit margin, debt-to-debt equity ratio, and total asset turnover on stock prices. This study falls under the category of quantitative research and employs a descriptive and verification technique. Secondary data were used; the procedures for gathering the data were provided by documentation and a review of the literature. In the sampling process, purposeful sampling is employed. The data analysis techniques used in this study included modified regression analysis (MRA), coefficient of determination analysis, product-moment correlation coefficient analysis, multiple regression analysis, and the classical assumption test. According to the results of the simultaneous test (F test), the debt-to-equity ratio, net profit margin, and total asset turnover all influence stock prices concurrently. The correlation criterion table shows that the correlation score is between 41% and 60%, which indicates a moderate connection. This indicates that, beyond the variables analysed, there exist additional factors that have the potential to increase the share prices of mining companies in the coal subsector on the Indonesia Stock Exchange between 2015 and 2022. 
Assessing the Drivers of Financial Distress in Indonesian Food and Beverage through Financial Perspectives Audri Sabrina; Diah Febriyanti; Santi Damayanti
eCo-Buss Vol. 9 No. 1 (2026): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v9i1.4131

Abstract

This study looks at how the financial viewpoint affects the financial hardship of the Indonesian food and beverage industry between 2018 and 2025 using return on assets, debt to equity ratio, and inventory turnover. The study examines 48 financial statements from a particular food and beverage business using a quantitative methodology that takes a descriptive and verificative approach. Multiple regression analysis, the coefficient of determination examination, conventional assumption tests, and the correlation coefficient test for product moments, such as t-tests and F-tests for evaluating hypotheses, were used to assess the correlations between the variables. According to the individual test results, ITO has no effect on financial distress, whereas ROA and DER do. However, the simultaneous test findings show that ROA, DER, and ITO all significantly affect financial distress. These results show that activity ROA, DER, and ITO mix are more important predictors of financial difficulty in the food and beverage industry than short-term.
The Effect of NPM, DAR, Current Ratio and ITO on Price Earning Ratio Regina Indah Sagita; Devyanthi Syarif; Diah Febriyanti
eCo-Buss Vol. 9 No. 1 (2026): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v9i1.4197

Abstract

This study examines the effects of net profit matgin, debt to asset ratioa, current ratio and inventory turnover on Indonesian Pharmaceuticals and Health Care Research price earning ratio between 2017 and 2025. The study looks at 63 financial statements from a specific consumer services industry using a quantitative method that is both descriptive and verifiable. The correlations between the variables were evaluated using multiple regression analysis, the determination coefficient examination, traditional assumption examinations, and coefficient of correlation trials for product moments, such as t-tests and F-tests for assessing hypotheses. The results of the incomplete test indicate that only NPM has an effect on PER, DAR, CR and ITO does not. Nevertheless, the simultaneous test's findings show that NPM, DAR, CR, and ITO all significantly affect PER when taken together. These results show that activity NPM, DAR, CR, and ITO mix are more important factors in determining PER in the Pharmaceuticals and Health Care Research than short-term. This highlights the importance of PER as measured by the capacity to boost profits, allowing the business to concentrate on operations and be appropriately overseen by the financial perspektive structure.