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All Journal Jurnal Manajemen Kompeten Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) GEMA : Jurnal Gentiaras Manajemen dan Akuntansi International Journal of Economics and Management Research West Science Interdisciplinary Studies Jurnal Ilmiah ESAI International Journal of Management, Economic and Accounting Maneggio INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Lestari Wuryanti
Fakultas Ekonomi Universitas Malahayati
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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The Effect of Working Capital Ratio, Accounts Receivable Duration, and Solvency Ratio on the Financial Performance of Healthcare Companies with Inflation as a Moderating Variable resa selfana; Lestari Wuryanti; Hiro Sejati
International Journal of Management, Economic and Accounting Vol. 4 No. 2 (2026): April 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v4i2.719

Abstract

This study aims to examine and analyze the effect of Working Capital Ratio, Accounts Receivable Duration, and Solvency Ratio on the Financial Performance of Healthcare Companies with Inflation as a Moderating Variable. The approach used is quantitative, the population of this study is healthcare sector companies listed on the Indonesia Stock Exchange for the period 2021-2023, the sampling technique uses purposive sampling technique with a total sample of 14 companies. Hypothesis testing is conducted using panel data analysis and MRA. The results of the analysis indicate that the Solvency Ratio (DER) has a negative and significant effect on Financial Performance, Inflation moderates the relationship between the Solvency Ratio and Financial Performance significantly in a positive direction, Working Capital Ratio, Accounts Receivable Duration and Solvency Ratio simultaneously have a significant effect on Financial Performance, Working Capital Ratio (CR) does not have a significant effect on Financial Performance, Accounts Receivable Duration (DSO) does not have a significant effect on Financial Performance, Inflation does not moderate the relationship between Working Capital Ratio and Financial Performance, Inflation does not moderate the relationship between Accounts Receivable Duration and Financial Performance.
Analysis of the Effect of Mudharabah Financing, Musyarakah Financing, and Murabahah Receivables on the Net Profit of the Islamic Banking Industry Maya Novita Sari; Lestari Wuryanti; Anita
International Journal of Management, Economic and Accounting Vol. 4 No. 2 (2026): April 2026
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to analyze the influence of mudharabah, musyarakah, and murabahah financing on the net profit of the Islamic banking industry in Indonesia during the 2020–2024 period. The research sample was selected using the purposive sampling method and included six Sharia Commercial Banks that consistently published complete financial statements during the study period. The data used is secondary data, while the analysis techniques applied include panel data regression with the selection of the best model through Chow, Hausman, and Lagrange Multiplier tests. The results of the study show that mudharabah financing has a significant influence on net profit, musyarakah financing shows a influence, but it is not statistically significant on net profit, while murabahah receivables are proven to have a significant influence on net profit. Simultaneously, these three types of financing have a significant effect on the net profit of the Islamic banking industry, indicating that proper financing portfolio management can contribute to increasing bank profitability.
The Influence of Cash Flow Management, Product Planning, and Financial Technology Adoption on the Financial Performance of MSMEs in Bandar Lampung City Serly Setiyani; Lestari Wuryanti; Muhammad Irfan Pratama
International Journal of Management, Economic and Accounting Vol. 4 No. 2 (2026): April 2026
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to analyze the influence of cash flow management, product planning, and financial technology adoption on the financial performance of Culinary MSMEs in Bandar Lampung City. This study uses a quantitative approach with a survey method. Data was collected through questionnaires distributed to Culinary MSME actors and analyzed using multiple linear regression analysis with the help of the SPSS program. The results of the study show that partially cash flow management, product planning, and the adoption of financial technology have a positive and significant effect on the financial performance of Culinary MSMEs. Simultaneously, the three independent variables also have a significant effect on the financial performance of Culinary MSMEs. The results of the determination test showed that cash flow management, product planning, and financial technology adoption were able to explain the variation in the financial performance of Culinary MSMEs by 77.4%, while the rest was influenced by other factors outside of this study. The results of this study are expected to be a consideration for Culinary MSME actors in improving financial performance through good cash flow management, proper product planning, and optimal use of financial technology.
The Influence of Digital Financial Inclusion, Access to Finance, and Financial Management on the Financial Performance of Micro, Small, and Medium Enterprises (MSMEs) in the Retail Sector in Bandar Lampung City Septi Wahyuni; Lestari Wuryanti; Muhammad Irfan Pratama
International Journal of Management, Economic and Accounting Vol. 4 No. 2 (2026): April 2026
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to analyze the influence of digital financial inclusion, access to financing, and financial management on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in the trade (retail) sector in Bandar Lampung City. MSMEs have a strategic role in the economy, but still face various challenges, especially in the use of digital financial technology, limited access to formal financing, and low systematic financial management practices. This research uses a quantitative approach with descriptive and verifiable methods. Data was collected through the distribution of questionnaires to retail MSME actors in Bandar Lampung using purposive sampling techniques. Data analysis was carried out using validity tests, reliability tests, classical assumption tests, and multiple linear regressions with t-test, F test, and determination coefficient (R²). The results of the study show that digital financial inclusion, access to financing, and financial management have a positive and significant effect on the financial performance of MSMEs, respectively. Simultaneously, these three variables also have a significant effect on the financial performance of retail MSMEs in Bandar Lampung City. These findings emphasize the importance of increasing digital financial literacy, easy access to financing, and implementing good financial management to improve the sustainability and competitiveness of MSMEs.
MARKETING INSTITUTIONS IN THE AGRIBUSINESS VALUE CHAIN: A LITERATURE REVIEW ON THE ROLES OF COOPERATIVES, COLLECTING TRADERS, AND TRADING COMPANIES Ayyumi Khusnul Khotimah; Ayu Nursari; Lestari Wuryanti
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 7 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

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Abstract

Marketing institutions play a crucial role in shaping the performance and inclusiveness of agribusiness value chains, particularly in connecting producers to markets. This study aims to review the literature on the roles of marketing institutions, namely cooperatives, collecting traders, and trading companies within the agribusiness value chain. A qualitative approach was employed, utilizing a literature review design that drew on peer-reviewed articles indexed in Scopus and other reputable academic sources. The selected studies were analyzed thematically to identify key patterns related to institutional functions, market coordination, and value distribution. The findings indicate that cooperatives strengthen farmers’ bargaining power through collective action and market coordination. Collecting traders reduce transaction costs and facilitate market access in rural areas, while trading companies enable integration into regional and global markets through logistics management and quality standardization. These institutions perform complementary functions rather than substitutive roles within the agribusiness value chain. However, the effectiveness of marketing institutions is highly dependent on the quality of governance, organizational capacity, and the policy environment. Weak institutional arrangements and imbalanced power relations may lead to unequal value distribution and limited market inclusion for smallholders. This study contributes to the agribusiness literature by offering an integrative institutional perspective on marketing functions within value chains. The findings provide policymakers and practitioners with valuable insights for designing strategies that strengthen marketing institutions and promote more efficient, inclusive, and sustainable agribusiness value chains
Co-Authors Ade Suhara Anita Apip Alansori Arnes Yuli Vandika Ayyumi Khusnul Khotimah Dicky Zuliansyah Erna Listyaningsih Euis Mufahamah Firayani Fitria Marisya Harold Kevin Alfredo Hatidah Hatidah Hiro Sejati Iing Lukman Indah Lia Puspita Irvan Baskara Maya Novita Sari Muhammad Iqbal Muhammad Irfan Pratama Muhammad Luthfi Muhammad Muhammad Nanny Mayasari Nyimas Dinda Salsyabilla Olyvia Rosalia R.A Rodia Fitri Indriani Rahyono Rahyono ratna sari resa selfana Safira Azzahra Septi Wahyuni Serly Setiyani