Fitria Hayuningtyas, Ruri
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ANALISIS KOMPARATIF : MENGEKSPLORASI DAMPAK AKUISISI TERHADAP KINERJA KEUANGAN PERUSAHAAN: Akuisisi, Kinerja Keuangan, Rasio Keuangan Dina Ekasari, Luh; As’adi, As’adi; Fitria Hayuningtyas, Ruri; Himawan Wibisono, Sukarno
Jurnal Paradigma Ekonomika Vol. 19 No. 1 (2024): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v19i1.32584

Abstract

The increasingly fierce competition in the business world requires all companies to survive in every condition and be able to compete with other companies. One of the ways that needs to be done is by making acquisitions. The purpose of this research is to determine the impact of acquisitions on financial performance. In this study using descriptive analysis techniques, namely analysis techniques by collecting data, explaining and analyzing so as to provide information according to the problems faced. The results of the study show that only the current ratio and debt to equity ratio provide changes in the company's financial performance after the acquisition. while the ratio of return on assets and total asset turnover does not change the company's financial performance after the acquisition
MEMAHAMI DINAMIKA AGRESIVITAS PAJAK: PERAN LIKUIDITAS, LEVERAGE, DAN CSR DALAM KONTEKS PERUSAHAAN MANUFAKTUR BEI Junaidar Handayanto, Adrian; Sularsih, Hermi; Himawan Wibisono, Sukarno; Fitria Hayuningtyas, Ruri
Jurnal Paradigma Ekonomika Vol. 19 No. 1 (2024): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v19i1.32586

Abstract

Tax aggressiveness is a specific activity that includes transactions, where the main objective is to reduce the company's tax liability. The purpose of this study was to determine the application of liquidity, leverage and corporate social responsibility to tax aggressiveness. Research conducted using quantitative methods. The type of data used in this study is secondary data from manufacturing companies on the Indonesia Stock Exchange 2018-2022. The data collection techniques used by researchers are literature study documentation and documentation methods. The data analysis technique in this study uses descriptive analysis test, classical assumption test, heteroscedasticity test, autocorrelation test, multiple linear regression analysis. The results of the study of liquidity have a positive and significant effect, Leverage has no positive and significant effect Corporate social responsibility has no positive and significant effect on industrial sector manufacturing companies located on the IDX 2018-2022 period.
EKSPLORASI MODEL TRANSFORMASI SDM UMKM MALANG RAYA DALAM MEWUJUDKAN EKONOMI DIGITAL DAN HIJAU: Transformasi SDM, Ekonomi Hijau, Keberlanjutan Bisnis, Kapabilitas SDM, Strategi Adaptasi Askiyanto, Moh; Fitria Hayuningtyas, Ruri; Audiva, Rizki
Jurnal Paradigma Ekonomika Vol. 20 No. 4 (2025): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v20i4.47357

Abstract

Human resource readiness is a critical factor in the success of this transformation; however, various obstacles remain, including limited digital skills, a lack of understanding of green economy principles, and limited access to technology and funding. This study focuses on identifying the factors that influence human resource readiness in MSMEs in adapting to technological advances and sustainability policies. Using a quantitative approach, this study utilises case studies from several SMEs in the Malang region. Data collection was conducted through in-depth interviews with SME operators and policymakers, direct observations, and analysis of policy documents related to digital transformation and the green economy. The collected data will be analysed using thematic analysis to identify patterns and effective strategies for strengthening SME human resources. The research findings indicate that human resource readiness has a significant impact on enhancing SME competitiveness. Competent human resources who are adaptable to technological changes and understand the principles of the green economy have proven capable of driving business transformation toward a more modern and sustainable direction. Digital literacy enables SMEs to access broader markets.