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All Journal Journal of Empowerment Community Jurnal Equilibrium
Yuyun Kurniawati
Politeknik LP3I Kampus Tasikmalaya
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Analisis Laba Industri Manufaktur Sektor Makanan yang Terdaftar di Bursa Efek Indonesia (BEI) Sebelum dan Sesudah Penyesuaian Tarif PPN Menjadi 12% Ega Gandana; Yuyun Kurniawati
JURNAL EQUILIBRIUM Vol. 6 No. 1 (2026): VOLUME 6 NOMOR 1 TAHUN 2026
Publisher : Program Studi Ekonomi Pembangunan Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jeq.v6i1.7499

Abstract

This study attempts to quantitatively measure the implications of the VAT rate adjustment from 11% to 12% on operational profitability, particularly gross profit, in the food and beverage manufacturing segment listed on the Indonesia Stock Exchange (IDX). To examine this impact, we adopted a comparative descriptive research design, comparing financial statement data from the third quarter of 2024 (pre-increase period) with the third quarter of 2025 (post-increase period). A total of 26 companies were selected through purposive sampling to be the subjects of analysis to provide an in-depth picture of this sector's adaptation to changes in tax regulations. The results of the study show that there are variations in the impact among the sample companies. Most companies experienced a decline in gross profit due to increases in raw material, distribution, and operational costs that could not be fully passed on to consumers in order to maintain sales volume (high demand elasticity). Conversely, several companies actually recorded an increase in gross profit due to managerial capabilities in cost efficiency, brand strength, and greater economies of scale in mitigating fiscal pressures. Overall, this study concludes that the resilience of companies' profits amid the 12% VAT policy shock is highly dependent on the characteristics of the product and the effectiveness of each entity's cost management.
Peningkatan Literasi Keuangan Siswa SMA Melalui Pelatihan Pengelolaan Keuangan Pribadi Yuyun Kurniawati; Nurul Ali Hidayat; Diki Kurniawan
Journal of Empowerment Community Vol 8 No 2 (2026): Oktober 2026 (In Press)
Publisher : Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jec.v8i2.2622

Abstract

The purpose of this Community Service (PKM) is to improve financial literacy, awareness, and the ability of high school students (SMA) to manage their personal finances from an early age. Good personal finance management is an essential skill that will help students achieve their financial goals and prevent financial problems in the future. The training provided included how to budget their daily personal money. The methods used are a combination of lectures, discussions, case studies, and practical training. The results of this service show a significant improvement in all aspects of participants' financial literacy after the training. High school students have a fairly good level of awareness about the importance of personal financial management, but still lack practical skills in creating income and expense budgets and savings awareness. Therefore, it is recommended that the school include material on financial literacy into the literacy habits the school has already been practicing. Additionally, students also need to be proactive in seeking information and learning from various sources about personal financial management. With adequate knowledge and skills, students are better prepared to face future financial problems and achieve financial freedom.
Co-Authors Diki Kurniawan Ega Gandana Nurul Ali Hidayat