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All Journal Jurnal Pemberdayaan Masyarakat Madani (JPMM) Al-Khidmat : Jurnal Ilmiah Pengabdian Kepada Masyarakat Indonesian Journal of Economics and Management Gunung Djati Conference Series Branding: Jurnal Manajemen & Bisnis Jurnal Dinamika Sosial dan Sains
Iman Supratman
UIN Sunan Gunung Djati Bandung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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THE EFFECT OF CAPITAL STRUCTURE, LIQUIDITY, AND PROFITABILITY ON FIRM VALUE: EVIDENCE FROM CONSUMER NON-CYCLICALS COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Lilis Sulastri; Iman Supratman; Devani Ainun Pradiva; Ruhenda; Neli Yuliyani
Gunung Djati Conference Series Vol. 56 (2025): Seminar Nasional Ekonomi dan Bisnis Islam
Publisher : UIN Sunan Gunung Djati Bandung

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Abstract

This study examines the effect of capital structure (Debt-to-Equity Ratio), liquidity (Current Ratio), and profitability (Return on Assets) on firm value (Price-to-Book Value) in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX). Using the latest publicly available financial statements, we conducted an Ordinary Least Squares (OLS) regression. Results show that profitability has a significant positive effect on firm value, capital structure has a positive but marginal effect, and liquidity has a negative but insignificant effect. The findings support the Trade-Off Theory, Agency Theory, and Resource-Based View, highlighting profitability as the most influential factor in determining firm value. Using a cross-sectional sample of seven leading companies in the sector, we employ Price-to-Book Value (PBV) as the proxy for firm value, Debt-to-Equity Ratio (DER) for capital structure, Current Ratio (CR) for liquidity, and Return on Assets (ROA) for profitability. The results, based on Ordinary Least Squares regression, indicate that profitability has the strongest positive relationship with firm value, capital structure exhibits a positive relationship, and liquidity shows a negative association. However, due to the small sample size, the relationships are not statistically significant. The findings offer preliminary evidence and implications for managerial policy and investment analysis in Indonesia’s consumer goods sector.
THE ROLE OF FINANCIAL LITERACY AND EMPLOYEE COMPETENCE IN BUDGET MANAGEMENT EFFICIENCY: AN EMPIRICAL STUDY ON PRIVATE HIGHER EDUCATION INSTITUTIONS IN INDONESIA Iman Supratman; Dewi Kurniasari; Dewi Sinta; Aliyyu Aziiza Rochmana; Lilis Sulastri
Gunung Djati Conference Series Vol. 56 (2025): Seminar Nasional Ekonomi dan Bisnis Islam
Publisher : UIN Sunan Gunung Djati Bandung

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This study investigates the influence of financial literacy and employee competence on budget management efficiency in private higher education institutions in Indonesia. The research employs a quantitative approach with a survey of 120 administrative and financial staff across 15 institutions. Data were analyzed using multiple regression analysis. The results indicate that both financial literacy and employee competence have a significant positive effect on budget management efficiency. These findings suggest that enhancing employees’ financial knowledge and professional skills can substantially improve financial management practices in higher education institutions. Implications for human resource development and financial policy are discussed. The efficiency of budget management is a critical factor determining the operational and strategic success of higher education institutions (HEIs), particularly in the private sector where financial resources are often constrained. This study explores the impact of financial literacy and employee competence on the efficiency of budget management in private HEIs in Indonesia. Drawing on a survey of 120 financial and administrative staff across 15 institutions, this research employs multiple regression analysis to examine the relationships between the variables. Results reveal that financial literacy significantly enhances employees’ ability to plan, monitor, and control budgets, while employee competence including knowledge, skills, and problem-solving abilitiesalso plays a vital role in achieving efficient budget management. The findings underscore the importance of integrating human resource development initiatives with financial management strategies to improve institutional performance. These results contribute to the growing body of knowledge on the interrelation between financial management and human resource competence in higher education, providing practical guidance for policy and managerial decisions.
The Effect of Leverage, Firm Size, and Asset Turnover on Revenue Growth in Automotive Sector Companies Listed on the Indonesia Stock Exchange for the 2020–2024 Period Muhammad Baihaqi; Fithri Dzikrayah; Iman Supratman
Indonesian Journal of Economics and Management Vol. 6 No. 3 (2026): Indonesian Journal of economics and Management (July 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v6i1.6799

Abstract

The COVID-19 pandemic caused a drastic decline in vehicle sales in Indonesia by 48.5% in 2020, accompanied by technological transformation towards electrification that required automotive companies to adapt quickly. This study analyzes the effect of leverage, firm size, and asset turnover on revenue growth in six automotive companies listed on the Indonesia Stock Exchange for the period 2020-2024. Using panel data regression analysis with a Fixed Effects Model, this study found that leverage had no significant effect (coefficient = -0.001312; p = 0.9008), while firm size (coefficient = 0.990886; p = 0.0000) and asset turnover (coefficient = 1.106046; p = 0.0000) had a positive and highly significant effect on revenue growth. Simultaneously, all three variables have a significant effect with an R-squared of 99.57% (F-statistic 607.4727; p=0.0000). These findings indicate that operational efficiency and business scale are key determinants of revenue growth for automotive companies amid industry disruption.
Co-Authors Aep Kusnawan Aldriantara Sofyan Aliyyu Aziiza Rochmana Bukhori Bukhori Devani Ainun Pradiva Dewi Kurniasari Dewi Sinta Dicky Padly Ramadhani Eri Novari Evi Sopiah, Evi Fithri Dzikrayah Gojali, Dudang Iwan Setiawan Kadar Nurjaman Leonardo Sari, Avid Lilis Sulastri Lilis Sulastri M. Taufiq Rahman Muhammad Aditya Lanika Muhammad Al Mighwar Muhammad Baihaqi Muhammad Zaky Neli Yuliyani Rifaldy, Rizky Ruhenda Saepul Akbar, Yosep Siti Nurazizah, Fitri Sobana, Dadang Husen Suhendi Vemy Suci Asih Yulandri, Elsa