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All Journal IKRA-ITH EKONOMIKA Economics and Digital Business Review Jurnal Disrupsi Bisnis International Journal of Finance Research International Journal of Community Service & Engagement Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Economic Reviews Journal Journal of Artificial Intelligence and Digital Business Journal of Accounting Inaba Inaba of Community Services Journal INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen
Syarif, Devyanthi
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Pengaruh Sikap Keuangan, Literasi Keuangan, dan Gaya Hidup Hedonisme Terhadap Manajemen Keuangan (Studi Kasus UMKM di Kecamatan Banjaran Kabupaten Bandung) Fitrianti, Huda; Syarif, Devyanthi
IKRAITH-EKONOMIKA Vol. 8 No. 3 (2025): IKRAITH-EKONOMIKA Vol 8 No 3 November 2025
Publisher : Universitas Persada Indonesia YAI

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Abstract

This study aims to analyze the influence of financial attitudes, financial literacy, and hedonistic lifestyles on the financial management of MSME actors in Banjaran District, Bandung Regency. The background of this study is the weak financial management of MSMEs due to social pressures in the digital era that trigger consumptive behavior. The study used a quantitative approach with a causal design on 100 MSME actors selected through accidental sampling (Slovin formula). Data were collected using a 5-point Likert scale questionnaire and analyzed using multiple linear regression. The results showed that: (1) financial attitude had a significant positive effect on financial management (t=4.111; p=0.000), (2) financial literacy has a significant positive effect with the most dominant influence (t=5.087; p=0.000), (3) hedonistic lifestyle has a significant negative effect (t=-2.815; p=0.006). Simultaneously, the three variables have a significant effect (F=36.978; p=0.000) with a 53.6% contribution to the financial management of MSME actors. The practical implications of this study emphasize the importance of improving financial literacy, forming positive financial attitudes, and controlling hedonistic behavior as the keys to successful MSME financial management.
Determinasi Net Profit Margin, Debt to Assets Ratio, dan Operating Profit Margin terhadap Return On Assets pada PT FKS Food Sejahtera Tbk Periode 2015-2024 Khaerunnisa, Syifa; Herlinawati, Erna; Syarif, Devyanthi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6377

Abstract

During the research period, this study aims to examine the effect of Net Profit Margin, Debt to Assets Ratio, and Operating Profit Margin on Return on Assets. This research employs a quantitative approach using descriptive and verificative methodologies to analyze the relationship between profitability ratios, leverage, and company financial performance. The data used in this study consist of secondary data obtained from companies’ annual reports and publicly available financial statements, which were collected using appropriate sampling techniques based on predetermined research criteria. Data analysis was conducted using IBM SPSS Statistics version 25. Hypothesis testing was performed through partial tests to evaluate the individual effect of each independent variable on ROA, as well as simultaneous tests to assess their collective influence. The results of the partial analysis indicate that Net Profit Margin and Operating Profit Margin have a significant effect on Return on Assets, suggesting that higher levels of profitability contribute positively to the efficiency of asset utilization. In contrast, the Debt to Assets Ratio does not show a significant effect on ROA, indicating that the level of leverage does not directly determine asset performance. However, the simultaneous test results reveal that NPM, DAR, and OPM jointly have a significant impact on ROA. These findings imply that while debt proportion alone may not be a dominant factor, profitability indicators play a crucial role in enhancing company performance. Therefore, companies are encouraged to focus on strategies that improve net profit and operational efficiency to optimize asset performance and achieve sustainable growth
Co-Authors Alfiyah, Dena Nur Auliya, Nisa Aziz, Dadan Abdul Bernadus, Benny Dadan Abdul Aziz Mubarok Dadan Abdul Aziz Mubarok Deni Hamdani Detya Wiryany Ekapaula, Rolla Erna Herlinawati Febriyanti, Diah Fitrianti, Huda Indasyah, Muhammad Wisnu intan kusuma wardani Jaya, Rama Chandra Kamal, Muhhammad Ikhsan Khaerunnisa, Syifa Komalasari, Nenden Marsela, Femmy Alvya Maulana, Arsya Nadia Aby Nunung Ayu Sofiati (Efi) Nuradina, Kartika Nurhalisa, Silvi Nurillah, Dewi Fitriani Pertiwi, Bunga Reina Putri Prinska Damara Sastri Putri, Dwi Kemala Ridwan Ridwan salsabila, kaylla Sarah Nurhanifah Setiawati, Lutfi Tjipto Sajekti Wanda, Syalwa Nazhifah Aulya Widiyanti, Eni Retno Wiryani, Detya