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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 Management Science and Information Technology (IJMSIT) International Journal of Economics and Management Research Journal of Artificial Intelligence and Digital Business 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 Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering 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
Pengaruh Struktur Modal, Manajemen Laba, Biaya Operasional, dan Ukuran Perusahaan terhadap Pajak Penghasilan Badan terutang pada Perusahaan Jakarta Islamic Index (JII) Periode 2018 -2023 Iis Yani; Lestari Wuryanti; Euis Mufahamah
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.8191

Abstract

Penelitian ini dilatarbelakangi oleh pentingnya pajak sebagai sumber utama penerimaan negara dalam mendukung pembangunan nasional, serta adanya perbedaan kepentingan antara pemerintah dan perusahaan yang mendorong munculnya berbagai strategi pengelolaan pajak. Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal, manajemen laba, biaya operasional, dan ukuran perusahaan terhadap Pajak Penghasilan (PPh) Badan Terutang pada perusahaan yang tergabung dalam Jakarta Islamic Index (JII) periode 2018–2023. Metode yang digunakan adalah pendekatan kuantitatif dengan desain eksplanatori, menggunakan data sekunder berupa laporan keuangan dari 17 perusahaan yang dipilih melalui teknik purposive sampling dengan total 102 observasi. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan SPSS serta melalui uji asumsi klasik yang meliputi uji normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi untuk memastikan validitas model penelitian. Hasil penelitian menunjukkan bahwa secara parsial struktur modal dan biaya operasional berpengaruh positif dan signifikan terhadap PPh Badan Terutang, sedangkan manajemen laba dan ukuran perusahaan tidak berpengaruh signifikan. Secara simultan, keempat variabel independen tersebut berpengaruh signifikan terhadap PPh Badan Terutang. Nilai adjusted R² sebesar 0,127 menunjukkan bahwa variabel penelitian mampu menjelaskan 12,7% variasi PPh Badan Terutang, sedangkan sisanya dipengaruhi oleh variabel lain di luar model penelitian ini. Dengan demikian, dapat disimpulkan bahwa struktur modal dan biaya operasional merupakan faktor penting dalam menentukan besarnya pajak perusahaan, sementara secara bersama-sama seluruh variabel tetap memiliki kontribusi dalam menjelaskan variasi pajak terutang.
Pengaruh Likuiditas, Perputaran Aset, Leverage, dan Return On Capital Employed (Roce) Terhadap Pertumbuhan Laba Pada Perusahaan Yang Tergabung Di Jakarta Islamic Index Friska Tri Wulandari; Erna Listyaninsih; Lestari Wuryanti
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.8559

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Likuiditas, Perputaran Aset, Leverage, dan Return on Capital Employed (ROCE) terhadap Pertumbuhan Laba pada perusahaan yang tergabung dalam Jakarta Islamic Index (JII) selama periode 2019–2023. Pertumbuhan laba merupakan salah satu indikator penting dalam menilai kinerja keuangan dan prospek masa depan perusahaan. Sampel dalam penelitian ini ditentukan menggunakan metode purposive sampling, dengan jumlah perusahaan yang memenuhi kriteria sebanyak 21 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan yang dipublikasikan di situs resmi Bursa Efek Indonesia (BEI). Metode analisis yang digunakan dalam penelitian ini adalah regresi linier berganda, dengan terlebih dahulu dilakukan uji asumsi klasik yang meliputi uji normalitas, multikolinearitas, autokorelasi, dan heteroskedastisitas untuk memastikan validitas model regresi. Hasil penelitian menunjukkan bahwa secara parsial variabel Likuiditas, Perputaran Aset, dan Leverage berpengaruh signifikan terhadap Pertumbuhan Laba. Sementara itu, variabel Return on Capital Employed (ROCE) tidak berpengaruh signifikan terhadap Pertumbuhan Laba. Secara simultan, keempat variabel independen tersebut berpengaruh signifikan terhadap Pertumbuhan Laba pada perusahaan yang tergabung dalam JII. Temuan ini memberikan implikasi bahwa perusahaan perlu memperhatikan pengelolaan likuiditas, efisiensi perputaran aset, serta struktur modal untuk mendorong pertumbuhan laba yang berkelanjutan. Penelitian ini juga memberikan kontribusi bagi investor dan manajemen perusahaan dalam pengambilan keputusan strategis berbasis indikator keuangan.
Return on Assets (ROA), Earning per Share (EPS), dan Debt to Equity Ratio (DER) terhadap Dividend Payout Ratio (DPR) pada Perusahaan IDX High Dividend 20 di Bursa Efek Indonesia (2021-2023) Wulan Septio Vani; Lestari Wuryanti; Rahyono Rahyono
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.9365

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh Return On Assets (ROA), Earning Per Share (EPS), dan Debt to Equity Ratio (DER) Terhadap Dividend Payout Ratio (DPR) pada Perusahaan IDX High Dividend 20 di Bursa Efek Indonesia. Sampel sebanyak 12 perusahaan yang konsisten tergabung pada Perusahaan IDX High Dividend 20 di Bursa Efek Indonesia periode 2021-2023. Penelitian ini menggunakan metode kuantitatif dengan teknik analisis yang digunakan yaitu Analisis Statistik Deskriptif, Uji Asumsi Klasik, Analisis Regresi Linier Berganda, Uji Hipotesis. Data yang diolah menggunakan Perangkat lunak SPSS 25. Hasil pengujian parsial variabel Return On Assets (ROA) memiliki pengaruh signifikan terhadap Dividend Payout Ratio (DPR), Variabel Earning Per Share (EPS) berpengaruh negatif dan signifikan terhadap Dividend Payout Ratio (DPR), dan Debt to Equity Ratio (DER) tidak berpengaruh signifikan terhadap Dividend Payout Ratio (DPR). Hasil pengujian simultan menunjukkan variabel Return On Assets (ROA) Earning Per Share (EPS) dan Debt to Equity Ratio (DER) secara bersama – sama berpengaruh simultan dan signifikan terhadap Dividend Payout Ratio (DPR). Keterbatasan penelitian ini berfokus pada perusahaan IDX High Dividend 20 periode 2021-2023 dengan variabel penelitian ROA, EPS, DER, dan DPR. Kontribusi penelitian ini menambah literatur mengenai faktor-faktor yang mempengaruhi Dividend Payout Ratio (DPR) sehingga memberikan informasi bagi investor dan calon investor dalam menilai kinerja keuangan dan kebijakan dividen perusahaan.
THE EFFECT OF GOLD PRICES, EXCHANGE RATES, AND COMPANY EARNINGS ON STOCK PRICES IN AUTOMOTIVE AND COMPONENT SECTOR COMPANIES WITH INFLATION AS A MEDIATING VARIABLE Sella Agustin; Lestari Wuryanti; Muhammad Irfan Pratama
International Journal of Management, Economic and Accounting Vol. 4 No. 3 (2026): June 2026
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to examine the influence of gold prices, exchange rates, and company earnings on stock prices in automotive and component sector companies with inflation as a mediating variable during the 2020–2024 period. This study uses a quantitative approach. The research population is automotive and component sector companies listed on the Indonesia Stock Exchange (IDX). The sampling technique used the purposive sampling method so that 8 companies were obtained as research samples. The analysis method used was panel data regression with the help of EViews12 software. The results of the study show that the price of gold does not have a significant effect on the stock price, the exchange rate has a significant effect on the stock price, while the company's income does not have a significant effect on the stock price. In addition, inflation has been shown to have a significant effect on stock prices. However, based on the results of mediation analysis and sobel tests, inflation has not been proven to play a mediating variable in the relationship between gold prices, exchange rates, and company earnings to company stock prices in the automotive and component sectors. These findings show that stock price movements in the automotive and component sectors are more influenced by macroeconomic factors directly, especially exchange rates and inflation, than through indirect influence mechanisms.
The Effect of Financial Literacy, Digital Lifestyle, and Peer Influence on the Financial Management of Boarding House Students in Bandar Lampung Aulia Sisca; Lestari Wuryanti; Ayu Nursari
International Journal of Management, Economic and Accounting Vol. 4 No. 3 (2026): June 2026
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to analyze the partial and simultaneous effects of financial literacy, digital lifestyle, and peer influence on the financial management of boarding house students (anak kost) in Bandar Lampung. This study employs a quantitative approach with an explanatory design. The research sample consisted of 100 respondents who are active university students aged 18–25 living in boarding houses in Bandar Lampung, selected using a purposive sampling technique. Primary data collection was conducted through an online closed-ended Likert scale questionnaire, and the collected data were analyzed using multiple linear regression. The results indicate that partially, financial literacy has a positive and significant effect on financial management (significance 0.000 < 0.05). Digital lifestyle also has a positive and significant effect on financial management (significance 0.001 < 0.05). Similarly, peer influence has a positive and significant impact on students' financial management (significance 0.012 < 0.05). Simultaneously, financial literacy, digital lifestyle, and peer influence collectively have a significant effect on the financial management of boarding students, with an influence contribution of 75.8%. In conclusion, good financial management among boarding students is shaped by a combination of adequate financial understanding, wise utilization of digital technology, and a mutually supportive peer environment.
Co-Authors Ade Suhara Alansori, Apip Anita Arnes Yuli Vandika Aulia Sisca Ayyumi Khusnul Khotimah Dicky Zuliansyah Erna Listyaningsih Erna Listyaninsih Euis Mufahamah Firayani Fitria Marisya Friska Tri Wulandari Harold Kevin Alfredo Hatidah Hatidah Hiro Sejati Iing Lukman Iis Yani Indah Lia Puspita Irvan Baskara Maya Novita Sari Muhammad Iqbal Muhammad Irfan Pratama Muhammad Luthfi Muhammad Muhammad Nanny Mayasari Nyimas Dinda Salsyabilla Olyvia Rosalia Pratama, Reza Hardian R.A Rodia Fitri Indriani Rahyono Rahyono ratna sari resa selfana Safira Azzahra Sella Agustin Septi Wahyuni Serly Setiyani Wulan Septio Vani